Editorial Standards

Editorial Standards

OZ HQ is built to be useful because it is accurate. These standards govern how content on this site is written, reviewed, and updated.

1. Primary-source orientation Where possible, content relies on statutory text (Internal Revenue Code Section 1400Z-2), IRS regulations and notices, OBBBA provisions, and identified research (EIG, Novogradac, Joint Committee on Taxation). Secondary sources are used only when primary sources do not directly address the question.

2. Specific numbers over vague summaries OZ rules are built on specific thresholds, dates, and percentages. This site states them explicitly: 90% asset test, 70% tangible property test, 31-month safe harbor, $500/day penalty, July 6, 2026 direct sale cutoff. Vague characterizations are not useful for investors, advisors, or policy researchers.

3. Acknowledgment of uncertainty OZ 2.0 is new law. Treasury guidance is still evolving. Where rules are settled, this site says so. Where interpretation matters or guidance is incomplete, this site says that too — and notes what further guidance is needed.

4. Separation of education and promotion OZ HQ is an educational resource. Fund offerings, investment solicitations, and sponsor marketing belong elsewhere. The site discloses Barrett Linburg's professional background and operator perspective on the About page.

5. Ongoing revision OZ content goes stale quickly. All pages carry a "Last Updated" timestamp. Pages are reviewed and revised when new IRS guidance, Treasury notices, OBBBA implementing regulations, or significant research is published.