Park View OZ

04/09/2026

Just a reminder — Tax Day is Tuesday, April 15th!

If you or your clients have a Qualified Opportunity Fund investment, visit our tax information page for quick links, resources, and tips for filing.

➡️ https://parkviewozreit.com/qof-tax-form-information/

03/18/2026

Many taxpayers who realized a capital gain in 2025 may still be able to defer it using Qualified Opportunity Fund (QOF) incentives, and many advisors may not realize it.

The reason is simple: the 180-day reinvestment window is often more flexible than assumed, especially when gains flow through partnerships, S corporations, estates, or certain trusts.

In Michael Kelley’s new featured Kiplinger article, “Your Clients May Still Be Able to Defer Their 2025 Capital Gains,” he explains how taxpayers may still be able to move a 2025 capital gain out of the 2025 tax year by reinvesting in a QOF within the applicable 180-day window, even if the gain occurred months ago or the return has already been filed.

The article covers:
• When the 180-day clock starts for different capital gains sources
• Which gains are generally eligible, and what is commonly excluded
• A simple timeline view of the latest possible deadlines for 2025 gains
• Why deferral can be a planning tool, not just a tax tactic, when recognition timing is flexible

Ready to learn more? Explore the full article:
➡️ https://parkviewozreit.com/defer-2025-capital-gains/

02/24/2026

𝗥𝗲𝘀𝗼𝘂𝗿𝗰𝗲𝘀 𝗳𝗼𝗿 𝗙𝗶𝗹𝗶𝗻𝗴 𝗬𝗼𝘂𝗿 𝗤𝗢𝗙 𝗧𝗮𝘅 𝗙𝗼𝗿𝗺𝘀.

We have a QOF Tax Form Information page that serves as a one-stop shop for essential filing resources, so you or your clients don’t have to search across multiple sites and documents.

It’s a simple, consolidated resource for the links and materials Qualified Opportunity Fund investors commonly need during tax time. Now that Opportunity Zone tax incentives are permanent, these resources will be helpful year after year.

➡️ https://parkviewozreit.com/qof-tax-form-information/

Access Park View OZ REIT QOF tax form information along with helpful guidance for completing IRS Forms 8949, 8997, and 8995.

02/19/2026

𝗠𝗲𝗲𝘁 𝘁𝗵𝗲 𝗥𝗼𝘁𝗵 𝗜𝗥𝗔’𝘀 𝗯𝗶𝗴𝗴𝗲𝗿, 𝗯𝗼𝗹𝗱𝗲𝗿 𝗰𝗼𝘂𝘀𝗶𝗻.

Roth IRAs have long been considered the gold standard for long-term, tax-free growth. Qualified Opportunity Funds (QOFs) can be used as a complement to Roth IRAs, offering the potential for decades of tax-free appreciation without any annual contribution limits, income restrictions, or exit penalties.

In Michael Kelley’s new Kiplinger article, 𝘏𝘰𝘸 𝘵𝘰 𝘋𝘦𝘭𝘪𝘷𝘦𝘳 𝘙𝘰𝘵𝘩-𝘓𝘪𝘬𝘦 𝘛𝘢𝘹-𝘍𝘳𝘦𝘦 𝘎𝘳𝘰𝘸𝘵𝘩 (𝘞𝘪𝘵𝘩𝘰𝘶𝘵 𝘊𝘰𝘯𝘵𝘳𝘪𝘣𝘶𝘵𝘪𝘰𝘯 𝘓𝘪𝘮𝘪𝘵𝘴), he walks through a straightforward way to expand tax-free compounding by pairing a Roth IRA-style approach with Qualified Opportunity Funds (QOFs).

You’ll learn about:

• How the QOF 30-year tax-elimination benefit works
• Changes under Opportunity Zones 2.0 and why the enhanced benefits beginning in 2027 matter
• A practical bridge strategy for investors who need to re-invest a capital gain in 2026 and want the option to gain eligibility for OZ 2.0
• The importance of choosing a buy-and-hold QOF that stays truly tax-efficient over the long term

Use Roth IRAs and QOFs side by side to expand tax-free growth.

➡️ Read the full article:
https://parkviewozreit.com/how-to-deliver-roth-like-tax-free-growth/

Learn how QOFs can deliver Roth-like tax-free growth and what changes are coming under Opportunity Zones 2.0 in 2027.

02/11/2026

Keep your current capital gains eligible for enhanced Opportunity Zone tax benefits in 2027. To qualify for QOF tax incentives, a capital gain must be reinvested into a QOF within 180 days of the gain’s realization date. This means the enhanced benefits applicable to QOF investments made in 2027 or later may be out of reach for gains realized in the first half of 2026 or earlier.

Fortunately, when a QOF investment is sold, the originally deferred gain receives a new realization date, starting a new 180-day investment window to make a new QOF investment. In this case, the investor can keep a capital gain eligible for reinvestment into a new QOF once the enhanced tax benefits become available.

𝗛𝗲𝗿𝗲’𝘀 𝘁𝗵𝗲 𝘀𝗼𝗹𝘂𝘁𝗶𝗼𝗻:
The Bridge Strategy helps you keep today’s capital gains eligible for OZ 2.0 incentives by:

☑️ Deferring a current capital gain by investing in a QOF now
☑️ Selling in late 2026 to open a new reinvestment window
☑️ Re-deferring through a new QOF investment in 2027 to capture enhanced benefits

𝗪𝗵𝘆 𝗣𝗮𝗿𝗸 𝗩𝗶𝗲𝘄 𝗢𝗭 (𝗢𝗧𝗖: 𝗣𝗩𝗢𝗭):
• Publicly traded shares - no lockups, no accreditation barriers or investment minimums
• Flexibility to enter, exit, and re-enter strategically
• No complex K-1 tax forms - just straightforward stock ownership

➡️ 𝗗𝗼𝘄𝗻𝗹𝗼𝗮𝗱 𝘁𝗵𝗲 𝗕𝗿𝗶𝗱𝗴𝗲 𝗦𝘁𝗿𝗮𝘁𝗲𝗴𝘆 𝗚𝘂𝗶𝗱𝗲 to learn how this approach keeps your tax plan moving forward.

https://parkviewozreit.com/the-bridge-strategy

Use the Bridge Strategy to keep your gains deferred today and perfectly positioned for the powerful new OZ incentives beginning in 2027.

01/28/2026

Major new tax legislation allows investors to benefit from enhanced Qualified Opportunity Fund (QOF) tax incentives for deferring and potentially eliminating capital gains taxes.

In a new article for 𝘗𝘳𝘢𝘤𝘵𝘪𝘤𝘢𝘭 𝘛𝘢𝘹 𝘚𝘵𝘳𝘢𝘵𝘦𝘨𝘪𝘦𝘴, a Thomson Reuters journal, Park View OZ CEO Michael Kelley breaks down what's changed and what it means for investors and advisors.

➡️ Read the full article, 𝗢𝗽𝗽𝗼𝗿𝘁𝘂𝗻𝗶𝘁𝘆 𝗭𝗼𝗻𝗲 𝗧𝗮𝘅 𝗜𝗻𝗰𝗲𝗻𝘁𝗶𝘃𝗲𝘀: 𝗘𝗻𝗵𝗮𝗻𝗰𝗲𝗱 𝗮𝗻𝗱 𝗛𝗲𝗿𝗲 𝘁𝗼 𝗦𝘁𝗮𝘆, here: https://bit.ly/opportunity-zones-are-here-to-stay.

Quick takeaways:

🔹 The Opportunity Zone program is now a permanent part of the U.S. tax code.

🔹 The tax deferral benefit now runs 5 years from the date the QOF was purchased, and investors who hold the QOF for the full 5 years can also eliminate 10% of their tax liability.

🔹 The 100% tax elimination benefit has now been extended to 30 years from the day of the QOF investment. After a 10-year hold, investors can elect to step up their QOF cost basis to the current fair market value at the time the QOF is sold, 𝘦𝘭𝘪𝘮𝘪𝘯𝘢𝘵𝘪𝘯𝘨 𝘢𝘭𝘭 𝘤𝘢𝘱𝘪𝘵𝘢𝘭 𝘨𝘢𝘪𝘯𝘴 𝘪𝘯𝘤𝘰𝘮𝘦 𝘰𝘯 𝘵𝘩𝘦 𝘘𝘖𝘍’𝘴 𝘢𝘱𝘱𝘳𝘦𝘤𝘪𝘢𝘵𝘪𝘰𝘯.

This article can be used as a reference guide to help you harness this powerful financial planning tool.

For a deeper dive, read more: https://bit.ly/opportunity-zones-are-here-to-stay.

12/02/2025

I’ll be at the 𝗡𝗼𝘃𝗼𝗴𝗿𝗮𝗱𝗮𝗰 𝟮𝟬𝟮𝟱 𝗢𝗽𝗽𝗼𝗿𝘁𝘂𝗻𝗶𝘁𝘆 𝗭𝗼𝗻𝗲𝘀 𝗦𝘂𝗺𝗺𝗶𝘁 in Las Vegas and will be offering free Opportunity Zone consultation sessions the following day on December 4th.

Now that Opportunity Zones are a permanent part of the tax code, with new and enhanced incentives, this is the perfect time to reset your tax planning strategy. Let’s connect and explore how these changes can benefit you or your clients.

➡️ 𝗦𝗰𝗵𝗲𝗱𝘂𝗹𝗲 𝘆𝗼𝘂𝗿 𝗳𝗿𝗲𝗲 𝘀𝘁𝗿𝗮𝘁𝗲𝗴𝘆 𝘀𝗲𝘀𝘀𝗶𝗼𝗻 𝗵𝗲𝗿𝗲: https://calendly.com/mikefkelley/novogradac-conference-free-oz-consultation?month=2025-12&date=2025-12-04

At Park View OZ (OTC: PVOZ), we remove barriers, making Opportunity Zone investing accessible:

• No investment minimums (purchase a single share)
• No accreditation requirements (public company)
• No lock-ups (shares freely tradable)
• No K-1s (simple 1099-DIV reporting)
• Industry-low fees: 𝟬.𝟳𝟱% 𝗺𝗮𝗻𝗮𝗴𝗲𝗺𝗲𝗻𝘁, 𝟬% 𝗰𝗮𝗿𝗿𝗶𝗲𝗱 𝗶𝗻𝘁𝗲𝗿𝗲𝘀𝘁

11/20/2025

Nonresident aliens typically do not owe U.S. tax on capital gains, but spending too much time in the United States can change that. Two key rules can increase your tax exposure:

• 𝗦𝘂𝗯𝘀𝘁𝗮𝗻𝘁𝗶𝗮𝗹 𝗣𝗿𝗲𝘀𝗲𝗻𝗰𝗲 𝗧𝗲𝘀𝘁: If your day count meets the 183-day weighted threshold across three years, you may be treated as a U.S. tax resident and taxed on your worldwide income, including capital gains.

• 𝟭𝟴𝟯 𝗗𝗮𝘆 𝗥𝘂𝗹𝗲: If you spend 183 days or more in the United States during a single tax year, you may face a 30 percent flat tax on U.S.-source capital gains, even if you are exempt from the substantial presence test.

A Qualified Opportunity Fund can help reduce this exposure. By investing eligible gains into a QOF within the 180-day window, you may:

☑️ Defer recognition of those gains to a future tax year
☑️ Reduce the risk of triggering U.S. tax during a high presence year
☑️ Potentially eliminate tax on future appreciation

If you expect to spend significant time in the United States this year, this is the right moment to review your timeline and consider whether a QOF can help protect your tax outcome.

Find out more about using a Qualified Opportunity Fund to manage U.S. tax exposure.

➡️ Read the full blog post:

https://parkviewozreit.com/qofs-for-nra-tax-planning-around-the-substantial-presence-test-and-183-day-rule/

11/11/2025

Today, we honor our veterans and express our gratitude for their dedication and sacrifice in protecting the freedoms we value every day.

11/05/2025

Looking for the potential of long-term, tax-free growth, without income or annual contribution limits?

Under new OZ 2.0 rules, your investment can keep compounding tax-free for up to 30 years. Additionally, your original capital gain can be deferred for 5 years with the potential to reduce the original tax liability by 10%. With Park View OZ, there’s no 10-year lockup or liquidation requirements, so you control your own holding period, allowing you to optimize OZ tax incentives for your unique financial needs.

Park View OZ is open to all investors. As a publicly traded stock, our investors benefit in several ways:

☑️ No accreditation requirements: Open to all investors without restrictive vetting.
☑️ Low minimums: Buy as little as one share through your brokerage account.
☑️ No complicated K-1 forms: Investors get the same simple tax documents as any public stock.
☑️ No lockups or forced liquidations: Hold for as long as you choose.

📄 Download the Fund Overview and capitalize on your financial future.

https://parkviewozreit.com/park-view-oz-reit-fund-overview/

Discover how Park View OZ REIT offers long-term, tax-free growth with no income or annual contribution limits.

10/22/2025

Roth IRAs and QOFs bring unique strengths, but when combined, they can enhance your tax-free potential:

• 𝗥𝗼𝘁𝗵 𝗜𝗥𝗔𝘀: Provide lifetime tax-free growth across a variety of investments through after-tax contributions.

• 𝗤𝗢𝗙𝘀: Can qualify large or small capital gains into tax-free status quickly, with no contribution caps or income restrictions, plus a 30-year tax elimination benefit.

Together, they expand the portion of your portfolio that grows tax-free: offering clarity and control in an uncertain future tax environment.

The most powerful feature of a QOF is the ability to compound gains entirely tax-free for up to 30 years. To maximize this “Roth-like” benefit, look for QOFs that:

☑️ Emphasize long-term “buy and hold” strategies
☑️ Avoid carried interest fees (which incentivize taxable sales)
☑️ Allow investors to control their holding period

➡️ Explore the full blog, Better Together: Utilizing Both Roth IRAs and QOFs to Boost Tax-Free Savings, to see how to unlock their combined potential:

https://parkviewozreit.com/better-together-utilizing-both-roth-iras-and-qofs-to-boost-tax-free-savings/

Park View OZ REIT (Stock Symbol: PVOZ) is the only Qualified Opportunity Fund (QOF) with publicly traded stock.

10/08/2025