Investors with gains
Matching an eligible capital gain to qualifying real estate and a Qualified Opportunity Fund inside the 180-day window.
Arcus / Services / Arcus OZ Group
Arcus OZ Group · Opportunity Zone Advisors
Opportunity Zone advisory for the permanent era of OZ investing.
Arcus OZ Group helps owners, developers and investors identify, underwrite, capitalize and hold real estate in designated Qualified Opportunity Zones, working alongside each client's own tax and legal advisors.
Who we work with
Built for every side of the OZ deal.
Arcus OZ Group is active and is the premier vertical of Arcus Real Estate Group, led by Founder and CEO Todd Vitzthum, who co-founded OZ Listings.
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Developers and sponsors
Positioning ground-up and substantial-improvement projects for OZ capital, from underwriting to fund introductions.
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Owners of zone property
Evaluating whether an asset in a current or 2027 zone is better sold, contributed, recapitalized or redeveloped.
OZ listings. A dedicated Opportunity Zone listings site is planned.
The law today
Opportunity Zones 2.0.
Created by the Tax Cuts and Jobs Act of 2017, the Opportunity Zone incentive was made permanent on July 4, 2025 by the One Big Beautiful Bill Act. The new rules apply to investments made after December 31, 2026.
- StatusMade permanent by the One Big Beautiful Bill Act (Public Law 119-21, signed July 4, 2025), Section 70421, amending IRC Sections 1400Z-1 and 1400Z-2.
- DeferralFor investments made after December 31, 2026, eligible capital gains invested in a Qualified Opportunity Fund within 180 days are deferred until the earlier of a sale of the investment or the fifth anniversary of the investment.
- Basis step-upInvestments held at least five years receive a basis increase equal to 10% of the deferred gain, or 30% for a Qualified Rural Opportunity Fund.
- 10-year exclusionFor investments held at least 10 years, the investor may elect to step up basis to fair market value on sale, so appreciation on the QOF investment can be excluded. Under the new rules the step-up is capped at fair market value on the 30th anniversary.
- New zonesRolling 10-year designations. The first new map takes effect January 1, 2027 and runs through December 31, 2036 (Rev. Proc. 2026-14).
- Rural zonesA Qualified Rural Opportunity Fund holds at least 90% of its assets in zones comprised entirely of rural areas (outside cities and towns over 50,000 people and their adjacent urbanized areas), and receives the 30% step-up and a reduced substantial-improvement threshold.
- Prior rulesGains deferred under the original program must be recognized by December 31, 2026. The 10-year exclusion remains available for qualifying original investments.
How a qualifying investment works
An investor who realizes an eligible capital gain may invest an amount up to that gain in a Qualified Opportunity Fund, generally within 180 days, and elect deferral. The fund must hold at least 90% of its assets in qualified opportunity zone property, such as real estate that is newly built or substantially improved inside a designated zone. Holding periods then determine the benefits: deferral up to five years, a partial basis step-up at five years, and potential exclusion of appreciation after ten.
Sources
Not tax or legal advice. Arcus OZ Group does not provide tax, legal or accounting advice. This summary is general information about federal law as of October 2026, is simplified, and omits many conditions, transition rules and state tax differences. Investments made on or before December 31, 2026 remain subject to the prior rules, with deferred gain recognized no later than December 31, 2026. Opportunity Zone treatment depends on your circumstances and on Treasury regulations and guidance, which may change. Consult your own tax advisor and counsel before acting. Nothing here is an offer to sell or a solicitation of an offer to buy any security or fund interest.
Advisory services
What Arcus OZ Group does.
Opportunity Zone outcomes are decided by the quality of the real estate and its execution. Our work is asset-level and runs on Arcus One.
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Zone and site identification
Identifying commercial real estate in designated Opportunity Zones, including tracking the 2027 redesignation map, using property and location data from Arcus One.
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Project diligence and underwriting
Asset-level diligence, business-plan review and substantial-improvement budgeting for Opportunity Zone projects.
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Fund and capital coordination
Connecting projects with Qualified Opportunity Fund sponsors and investors, and organizing the capital timeline around the 180-day investment window.
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Advisor coordination
Organizing project information so clients' own tax, legal and accounting advisors can evaluate QOF structure and compliance.
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Holding-period records
Keeping compliance documents, testing dates and timelines organized on the asset record across the five- and ten-year holding periods.
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Exit planning
Disposition planning aligned with the 10-year holding period, coordinated with Arcus brokerage and capital markets.
Contact
Speak with an OZ advisor.
Tell us about the gain, the timeline or the project. We will coordinate with your tax and legal advisors.
- info.pgrmanagement@gmail.com
- Phone
- 623-387-2101
Arcus OZ Group does not provide tax, legal or accounting advice.