Opportunity Zones: A New Era and Permanence Based on the One Big Beautiful Bill

12 - 1 pm

With the passage of the One Big Beautiful Bill Act (OBBBA) in July of 2025, the Opportunity Zone landscape has been reshaped by new rules, new benefits and obligations, permanence in the tax code, enhanced benefits for rural investments, and a robust and technical reporting regime. In this course, we will retrace the history of the Qualified Opportunity Zone Program, from its inception in the 2017 Tax Cuts and Jobs Act to its current state under the OBBBA. Then we will explore how the OBBBA reshaped the program, including its impact on dedicated Qualified Opportunity Zones, where all investment occurs, the newly established Qualified Rural Opportunity Funds, and the unique opportunities these changes present.

• Andrew Rankin, Partner, Indianapolis 
• Trey Bolling, Shareholder, Birmingham  

CLE

CLE credit for the live webinars is being sought in Arizona, California, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Missouri, New Jersey, New York, Pennsylvania, Texas, Utah and Virginia. Credit for all other states must be applied for and submitted by individual attendees. Compliance with each state's MCLE requirements is the sole responsibility of the attendee.

Dentons can only issue CLE credit for attendance during the live broadcast of the webinar. Credit for viewing a pre-recorded session is the responsibility of the individual.