[tanderson92]

The article is about a tax break for people, not companies, so this should not affect any investment decision that companies make.

And, of course, the 401k/pension plan, or company that the 401k/plan owns, could easily invest in the OZ if they so desired, if it made financial sense separately from the individual tax break.

[refurb]

It's not just limited to individuals, company can invest and get the tax break as well.[1]

[1]https://www.barrons.com/articles/opportunity-zone-funds-to-d...