Sean Bryan’s article, The Extension of the Opportunity Zone Program – New Designations of QOZs,” explores the permanent extension of the Opportunity Zone program, which allows taxable gain deferral through investments in Qualified Opportunity Zones (QOZ) beyond December 31, 2026. The law also introduces changes such as permitting QOZ designations every ten years and offering greater tax benefits for rural QOZs compared to urban ones, encouraging investment in non-urban areas.