Your QOF is more exposed
than you think
OZ 2.0 brings reporting penalties up to $250,000 and asset test penalties with no statutory cap. OZXpro is the opportunity zone data platform built to keep your fund compliant, defensible, and running on facts instead of spreadsheets.
QOF compliance just got serious.
Under OBBBA, the new reporting regime adds penalties, audit risk, and defensibility requirements. Working capital safe harbor documentation. Investor schedule reconciliation. Form 8996 prep. Form 8997 reconciliation for every investor. NQFP testing. All of it is on you, and all of it produces records an IRS examiner can ask for years later. That is why your fund needs a system of record, not a folder of spreadsheets.
Days of grace after a failed 90% test
0
Maximum reporting penalty, per return
$250,000
Statutory cap on asset test penalties
unlimited
Deferred gain at risk if the fund is disqualified
100%
Years the IRS can come back for records
10+
December 31, 2026.
Every investor is looking at you now.
Every deferred gain invested under OZ 1.0 becomes taxable at year-end, cash or no cash, and most investors do not remember it is coming. The sponsor who answers cleanly is the sponsor they invest with again. OZXpro produces the complete investor packet from the same data that runs your compliance: the Form 8997 figures, the year-end statement, and a plain-language cover letter. Get your packets out months ahead of schedule, before any of your competitors.
Start by calculating your fund's exposure
90% Asset Bleed
Disqualification Penalty
+
The system of record for QOFs
The most complete OZ data platform available, built around the compliance math that determines whether your fund passes or pays.
MONITORING
The 90% test doesn't wait.
OZ compliance has hard deadlines with no grace period. OZXpro watches your asset composition in real time — so you know your test status on a Tuesday morning, not when an auditor asks on a Wednesday afternoon.
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Live test results, threshold alerts, and trend tracking across every entity in your fund structure.
DOCUMENTATION
When the IRS asks,
you answer.
Audit defense isn't built in a scramble after you get the notice. Every valuation input, compliance decision, and calculation is logged and timestamped automatically — exportable the moment you need it.
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Durable, defensible records designed for investors, auditors, and regulators — not just internal use.
FUTURE-READY
Regulations change.
Your framework holds.
The OZ program still has major milestones ahead. OZXpro is built to absorb new reporting requirements as they arrive — so your compliance infrastructure doesn't need to be rebuilt every time the rules evolve.
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Designed for 2027 and beyond, with evolving requirements built into the core architecture — not bolted on.
FUND OVERSIGHT
One fund. Multiple entities.
One view.
Complex OZ structures shouldn't require institutional memory to navigate. OZXpro surfaces every fund, entity, and asset in a single consolidated view — so anyone on the team can understand status without a briefing.
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Eliminating disconnected spreadsheets and tribal knowledge as your compliance source of truth.
REPORTING
Investors deserve better than "we're working on it."
Ad-hoc explanations erode trust. OZXpro generates clean, consistent compliance summaries that give investors and their advisors a clear picture — without last-minute scrambling or one-off narratives.
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Investor-grade output that builds confidence, satisfies advisors, and holds up to scrutiny.
DEPLOYMENT
From spreadsheets
to system in days.
Most compliance software promises simplicity and delivers a six-month implementation. OZXpro integrates directly with your existing fund systems and advisor workflows — fund managers, CPAs, and counsel operating from day one.
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No rip-and-replace. No long onboarding. Just a system that works with how you already operate.
Working capital is where funds actually fail.
Roughly a third to half of the funds we review during implementation carry a significant red flag, and most trace to the same thing: cash on the balance sheet with no working capital safe harbor plan covering it. Sometimes it has been sitting there for years.
OZXpro tracks the written plan against its 31-month clock, measures actual spend as it happens, and runs the 5% NQFP headroom computation continuously, so you know your remaining cash capacity before a capital call, not after it disqualifies a QOZB. Surfaced early, excess-cash becomes a planning conversation instead of a penalty.
Funds reviewed with a significant red flag
1 in 3
Share of those flags tied to cash
most
The safe harbor clock
31 mo
Extendable to
62 mo
NQFP ceiling the headroom math runs against
5%
