Blake Christian: Why CPAs, Family Offices, & Investors Are Paying Attention to OZ 2.0 | Holistic Guide

Proper entity structure, timing, and compliance are critical to maximizing the next phase of Opportunity Zone benefits.

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The Break-Through Blueprint for Revolutionizing the CPA Firm Business Model

The Holistic Guide to Wealth Management
With Rory Henry, CFP®, BFA™

A decade ago, federal Opportunity Zones (OZ) were introduced as part of the 2017 Tax Cuts & Jobs Act to encourage long-term investment into economically distressed communities through tax incentives. The first phase of the OZ program expires at the end of 2026, but Blake Christian, CPA, says the program is entering a new phase (OZ 2.0) that could dramatically expand its impact across operating businesses, infrastructure, AI data centers, and rural America.

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While many investors initially focus on the tax deferral aspects of Opportunity Zones, Christian explains that the program delivers three separate benefits.

Posted on September 23, 2026

Rory Henry

About the Author

Rory Henry is the author of "Holistic Guide to Wealth Management," published by CPA Trendlines here, a comprehensive resource with contributions from over 24 thought leaders in accounting, wealth management, and behavioral finance.

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Henry, a Certified Financial Planner™ and a Behavioral Financial Advisor (BFA™), is a director at Arrowroot Family Office and co-founder of AFO Wealth Management Forward.

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The Holistic Guide to Wealth Management

Originator of the Advis-ROR®, methodology (Return on Relationship), Rory has been in the tax and financial advisory profession for nearly two decades. He has created a unique program to help accounting professionals incorporate holistic wealth management and proactive planning services into their practices.

He hosts the AFO Wealth Management Forward podcast, and has been published in numerous financial and accounting media outlets including Accounting Today, CPA Trendlines, Intuit Tax Pro Connect and Financial Advisor Magazine among others.

Outside of the office work, Rory is an avid sports fan, plays golf, and enjoys performing improv at comedy theaters throughout Los Angeles.

He can be contacted on Linkedin.

Arrowroot Family Office Disclaimer: This material contains opinions of the participants but not necessarily those of Arrowroot Family Office, its affiliated companies, directors, and employees. The opinions contained herein are subject to change without notice. Forward looking statements, estimates, and certain information contained herein are based upon proprietary and non-proprietary research and other sources. Information contained herein has been obtained from sources believed to be reliable but are not assured as to accuracy. There is neither representation nor warranty as to the current accuracy of, nor liability for, decisions based on such information. Past performance is not indicative of future results. Content should not be construed as investment, legal or tax advice. The information in this communication is for informational purposes only and is neither an offer to purchase, nor a solicitation of an offer to sell, subscribe for or buy any securities or the solicitation of any vote in any jurisdiction pursuant to the proposed transactions or otherwise, nor shall there be any sale, issuance, or transfer of securities in any jurisdiction in contravention of applicable law. No offer of securities shall be made except by means of a prospectus meeting the requirements of Section 10 of the Securities Act of 1933, as amended.

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