This information reflects our understanding of recently enacted tax OZ 2.0 legislation. Guidance and interpretations may evolve, and the information below may change as additional IRS guidance becomes available. Materials provided by Park View OZ REIT or our affiliates have been prepared for informational purposes only and are not intended to provide or be relied on for tax, legal, or financial advice. You should consult your own tax and legal advisors before engaging in any transaction.