Opportunity Zones 2.0: Changes, Challenges and Opportunities Ahead
- June 1, 2026
As the “opportunity zones (OZ)" program enters a new phase, investors, developers and advisors are preparing for what many are calling “opportunity zones 2.0.” In a recent episode of NAIOP’s Inside CRE podcast, Angel Rice and Dave Sobochan of Cohen & Co., one of the top tax and accounting firms in the U.S., discussed how the program is evolving, where uncertainty remains, and what the transition means for commercial real estate.