If I realize a gain in October 2026, can I wait for OZ 2.0 (OBBBA) benefits?
Often yes in principle: your 180-day reinvestment window can extend past January 1, 2027, which may allow you to access OZ 2.0 mechanics for that gain — but partnership and installment-sale timing rules still matter. Model the calendar with your CPA before you rely on it.