Opportunity Zone Intelligence

The OZ analysis
you can
actually trust.

Auris Intelligence produces institutional-grade Opportunity Zone tax analysis — comparing OZ Original and OZ 2.0 outcomes, side by side, with precision built for family offices and high-net-worth investors.

Request Access See the Analysis
Auris OZ Model.xlsx
OZ Results
Annual CF
Monthly CF
Tax Assumptions
Return Summary
Pre-Tax
No OZ
OZ Orig
OZ 2.0
IRR
16.66%
14.21%
16.99%
17.42%
Equity Multiple
2.84x
2.21x
2.76x
2.91x
Tax Savings
—
—
$184,705
$386,388
IRR Comparison
After-Tax IRR by Scenario
Pre-Tax
No OZ
OZ Orig
OZ 2.0
3×
Scenario Comparison
OZ 2.0
OBBBA Compliant
7
Exit Scenarios Modeled
0.00%
IRR Tolerance (Validated)
The Product

Built for the
institutional standard.

01
Three-Tier Data Cascade
Monthly pro forma data, annual summaries, or simple estimates — the model always selects the most granular data available and produces the most accurate IRR possible.
02
OZ Original vs OZ 2.0
Side-by-side comparison of outcomes under original §1400Z-2 rules and the new OZ 2.0 provisions from OBBBA (signed July 2025). Rolling deferral, step-up, and 10-year exclusion modeled precisely.
03
AI Pro Forma Import
Upload any Excel or PDF pro forma. Auris extracts LP-level cash flows, populates the model automatically, and validates IRR against the source within 0.05% tolerance.
04
IB-Grade Output
Proprietary Auris-formatted Excel workbook with presentation-ready charts, waterfall analysis, and cumulative after-tax cash flow comparison. Ready for the investment committee.
OZ Tax Analysis — Deal Summary
OZ Original
Deferral Date 12/31/2026
Step-Up 10%
Exclusion 10yr CG only
After-Tax IRR 16.99%
OZ 2.0 (OBBBA)
Deferral Date Rolling 5yr
Step-Up 10% (30% QROF)
Exclusion 10yr + 30yr cap
After-Tax IRR 17.42%
IRR Comparison — All Scenarios
Pre-Tax
16.66%
No OZ
14.21%
OZ Original
16.99%
OZ 2.0
17.42%
How It Works

From pro forma
to investment committee
in minutes.

01
Submit Your Pro Forma
Upload any Excel or PDF deal model. Auris extracts LP-level cash flows month by month — equity calls, operating distributions, and reversion proceeds.
02
Auris Runs the Analysis
Auris selects the most granular data available and runs the full OZ analysis automatically. Tax assumptions, depreciation, and OZ election details are applied and validated.
03
Review Your Results
Review your results in an interactive dashboard — IRR comparison, scenario breakdowns, and cumulative after-tax cash flows. Export a clean investment summary to share with partners and advisors.
OZ 2.0

The rules changed.
The math changed more.

The Opportunity Zone program was rewritten in July 2025 under the One Big Beautiful Bill Act. Every major provision shifted — deferral windows, basis step-up, exclusion eligibility, and rural incentives. If you're modeling OZ investments with pre-2025 assumptions, your numbers are wrong.

Signed into law July 4, 2025 — OBBBA §70421
Deferral
Fixed deadline: December 31, 2026
Rolling 5-year window from investment date
New investments get a full 5-year deferral. No more cliff date.
Basis Step-Up
10-15% based on investment date (expired)
10% at 5 years — 30% for rural QROFs
Rural Qualified Opportunity Zones get triple the step-up. Applies to the deferred gain, reducing tax owed at recognition.
10-Year Exclusion
Capital gains excluded after 10-year hold
Same exclusion — now with a 30-year outer limit
Hold at least 10 years and pay zero federal capital gains tax on appreciation. The 30-year cap is new but rarely binding.
Program Status
Effectively closed for new investments
Fully reopened through at least 2055
New capital gains can now be deferred into QOFs. The window is wide open again.
Your Tax Profile

Same deal.
Different math.

Two investors in the same deal. Same equity check, same property, same hold period. But a California investor and a Texas investor will see six figures of difference in OZ tax savings — because the savings depend on your combined capital gains rate, not just the deal. Most OZ analysis stops at the project level. Auris Intel starts with your tax profile.

Investor A
California
37.10%
Combined LTCG Rate
20% + 3.8% NIIT + 13.3% State
Deferral Saved $185,500
10-Year Exclusion $293,400
Total OZ Benefit $312,000
Investor B
New York
34.70%
Combined LTCG Rate
20% + 3.8% NIIT + 10.9% State
Deferral Saved $173,500
10-Year Exclusion $274,400
Total OZ Benefit $291,800
Investor C
Texas
23.80%
Combined LTCG Rate
20% + 3.8% NIIT + 0% State
Deferral Saved $119,000
10-Year Exclusion $188,200
Total OZ Benefit $200,100
$111,900 more in OZ savings for a California investor vs. Texas — same deal, same check, same hold period.
Hypothetical: $500K prior gain, $1M LP equity, 10-year hold, standard QOF, OZ 2.0 rules. Actual results depend on your tax profile.
Methodology

Built to withstand
investor scrutiny.

§1400Z-2
Built on the statute
Every calculation references IRC §1400Z-2 as amended by OBBBA §70421. Conservative interpretation — capital gains exclusion only, depreciation recapture never hand-waved away.
0.00%
IRR tolerance on real deals
Validated against two real LP pro formas with month-by-month cash flow data. Pre-tax IRR matches to the basis point. OZ savings match to the penny.
§1250
Recapture never excluded
Most OZ tools inflate savings by hand-waving depreciation recapture out of the 10-year exclusion. We don’t. The number you see is the number you can defend in front of your tax advisor.
IRC §1400Z-2  ·  OBBBA §70421 (July 2025)  ·  IRC §1250 Recapture  ·  Treasury Reg. §1.1400Z2
Early Access

Request
early access.

Auris Intelligence is available to a select group of family offices, HNW investors, and their advisors. Join the waitlist to be considered for early access.

We will follow up within 48 hours.
Brand System — Auris Intelligence
Color Palette
Navy
#1F4E79 — Primary
Dark Navy
#0D2B45 — Dark sections
Medium Blue
#4472C4 — Secondary
Gold
#C9A84C — Accent / CTA
Light Blue
#B4C7E7 — Tertiary
Off-White
#F7F8FA — Background
Muted Text
#6B7280 — Secondary text
Success Green
#548235 — Positive values
Alert Red
#C00000 — Negative values
Typography
AURIS
Libre Baskerville 400 — Wordmark / Display
Tax intelligence for real estate capital
Libre Baskerville 400 Italic — Accent
Institutional-grade analysis for family offices and high-net-worth investors navigating Opportunity Zone investments.
Libre Franklin 400 — Body (16px, 1.6 line height)
Section Headings
Libre Franklin 600 — H2/H3 Subheadings
INTELLIGENCE · OZ ANALYSIS
Libre Franklin 300 — Logo subtitle / Fine print
Logo Variations