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How long can I continue to hold an OZF beyond 10 years to continue to benefit from the tax-free growth of the investment?

Is there a maximum time limit?

  • Matt Campbell
    March 10, 2020

    2047 is the date the assets must be sold by.

  • Matthew Rappaport
    March 07, 2020

    Supposedly, the time limit is the end of 2048, but don't be surprised if they eventually change that.

  • Valerie Grunduski
    March 07, 2020

    The final date to take advantage of the step-up in basis is in 2047.

  • Guy Nicio
    March 06, 2020

    Until December 31, 2047 when you must sell and/or make an election to exempt appreciation by then. We would expect additional guidance in this area in the coming years.


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