The use of Opportunity Zone Funds, which are administered by the IRS, represent a special window of opportunity.. Opportunity Zones are intended to help revitalize designated communities while providing tax benefits to qualified recipients. In Some cases, opportunity zone funds are viewed as a viable alternative to 1031 Tax Deferred Exchanges.  Click on the link below for more information.

https://www.irs.gov/newsroom/opportunity-zones-frequently-asked-questions