How Opportunity Zones 2.0 Could Change Capital Gains Planning with Nick Rosenthal (Ep. 105)
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If you’re sitting on a large capital gain from appreciated stock, real estate, or the sale of a business, deciding what to do next can have tax and investment implications that extend well beyond the year of the sale. Timing, liquidity, investment structure, and your long-term plan all matter.
In this episode, Robert Curtiss talks with Nick Rosenthal, Co-Chief Executive Officer of Griffin Capital Company, LLC, about Qualified Opportunity Zones and the 2.0 rules beginning in 2027. They explain the five-year deferral period, 10% gain reduction, and potential tax treatment after a 10-year hold. Nick also covers eligible gains, 180-day investment windows, real estate development timelines, income expectations, portfolio diversification, and why manager selection and investment discipline should come before tax benefits. They also look at appreciated stock, real estate, and business-sale gains.
Nick discusses:
- How Opportunity Zones 2.0 create five years of tax deferral and a 10% reduction on deferred gains for investors
- Which capital gains may qualify, including appreciated stock, real estate, and business-sale proceeds
- How the 180-day investment window changes for individual gains, pass-through entities, and K-1 income
- Why development, stabilization, and income phases shape the return profile of opportunity zone funds
- Why manager selection, portfolio quality, and investment discipline should come before the tax benefits
- And more!
Resources:
Connect with Nick Rosenthal:
Connect with Robert Curtiss:
- rcurtiss@seia.com
- (626) 795-2944
- About Robert Curtiss
- LinkedIn: Robert Curtiss
- Facebook: Robert Curtiss
- SEIA
- LinkedIn: SEIA
About Our Guest:
Mr. Rosenthal serves as Co-Chief Executive Officer at Griffin Capital Company, LLC, where he is responsible for working directly with the firm’s executives across Acquisitions, Asset Management, Due Diligence, Product Development, Accounting, Investor Relations, Marketing, and Equity Sales. In this capacity, Mr. Rosenthal is responsible for directing the firm’s strategic vision and advancing key initiatives across the organization. With extensive experience and expertise in both the financial services and real estate industries, Mr. Rosenthal has authored whitepapers on real estate investing and associated financial planning strategies. He is highly regarded for his thought leadership and is often featured in industry publications and events, offering insight into the current investment dynamics in the property markets. Mr. Rosenthal has been involved in the underwriting and acquisition of multifamily and industrial real estate investments and has been directly responsible for raising over $2 billion of investor capital across various real estate strategies and investment structures.
Mr. Rosenthal is a registered Series 7 licensed representative. He is a Graduate of George Washington University and a resident of Newport Beach, California, where he resides with his wife and two sons.