Matthew Peurach Discusses Opportunity Zone Transition Guidance in Tax Notes

Tax Notes quoted Corporate partner Matthew Peurach in its article, “Treasury, IRS Propose Smoothing Opportunity Zone Transition – Mostly.” The piece, published on July 13, 2026, examines IRS and Treasury guidance on the transition from the original Opportunity Zone program (OZ 1.0) to the amended program (OZ 2.0), including key compliance considerations for investors and fund sponsors.

Peurach noted that the guidance generally aligns with industry expectations, stating: “It answers most of the urgent transition questions, but some of the harder structural questions were kicked down the road.”

He further emphasized the importance of preparing for year-end transition requirements, saying: “Fund sponsors and operators in the OZ space need to understand that there are a lot of boxes to check before the end of the year.”

The full article is available here.