
As we approach another pivotal election, investors and real estate professionals are keenly focused on how the outcome might affect key tax deferral strategies, particularly qualified opportunity zones (QOZs) and 1031 exchanges. My crystal ball is a bit foggy, mind you, and either presidential candidate might have their ambitions curtailed by a Senate or House that may or may not offer much support for their agenda.
Nevertheless, let’s examine how a Harris or Trump presidency could shape these important investment vehicles based on their past actions, statements and policy positions and with the assumption that their future plans will be in line with their past positions.