In part two of this conversation, Terry Cook and Nick Rosenthal move from the mechanics of the new law into the planning decisions that follow. They walk through how census tract redesignations work and what the next cycle of zones might look like, explore the Rural Opportunity Fund provision and who it actually serves, and use the Laurel Apartments project in East Austin as a real-world example of what success looks like in this program. They also cover how Opportunity Zone investments sit alongside installment sales, charitable structures, 1031 exchanges, and tax-loss harvesting strategies and close with the investment questions that matter most before committing capital.
0:45 – Census tract redesignations: what the next cycle of zones might look like
5:57 – Rural Opportunity Funds: what changed, who it's for, and how Griffin thinks about it
11:25 – A Washington state footnote: solar and wind farms as rural OZ examples
15:09 – The Laurel Apartments, East Austin: what the program looks like when it works
18:06 – How refinancing events and operating distributions work during the hold period
22:38 – Why the long-term tax-free growth is the headline, not the deferral
26:32 – How Opportunity Zones work alongside installment sales, 1031s, and charitable structures
32:00 – Why real estate belongs in a post-sale portfolio, the investment argument
35:01 – The tail cannot wag the dog: how Parcion evaluates OZ fund quality
35:54 – Questions every sophisticated investor should ask before committing capital
39:00 – The single mindset shift Nick wants business owners to walk away with
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