McDermott Will & Emery·TAX
QOF Gain Deferral Period Ends December 31, 2026, Compressing Planning Window
Eligible gains deferred into qualified opportunity funds lose their deferral on December 31, 2026, making 2026 disposition timing and reporting the operative question for fund investors.
qualified-opportunity-fundtax-deferral-expirationcapital-gainsyear-end-tax-planningprivate-equity-fundssection-1400z-2
Read the original firm alert → Tuesday, October 13, 2026