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I sold stock in a S-Corp on Jan. 1 2018. I was reading up on the latest guidance from the IRS regarding the 180 days reinvesting cut-off. The regulations say that you have 180 days from the date of realization to reinvest your proceeds in a Opportunity Zone fund.

Does this mean I have until June 29 of 2019 to reinvest my proceeds in a fund given the sale that occurred on 1/1/2018 was realized on 12/31/2018 (12/31/2018 + 180 days = 6/29/2019)?

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