2026 Corporate Site Location Policy Trends 2026 Corporate Site Location Policy Trends Site Location Policy Trends that are expected to shape this year. 1. Aerospace & Defense Sectors Keep Growing – Driven by defense spending increases, autonomous systems, AI integration, and major federal initiatives (e.g., “Golden Dome” programs). 2. Data Centers Continue to be a […]
What changed in rural Opportunity Zone rules?
What changed in rural Opportunity Zone rules? What changed in rural Opportunity Zone rules? The IRS has expanded tax incentives for investments in rural Qualified Opportunity Zones (QOZs) under the One, Big, Beautiful Bill. Effective July 4, 2025, the substantial improvement threshold for rural QOZ property is reduced from 100 percent to 50 percent. Rural […]
Business Expansion in 2026
Business Expansion in 2026 State Policy Changes Affecting Business Expansion in 2026 This is the time of year when the biggest economic development opportunities are quietly taking shape. While many leadership teams are focused on forecasts, hiring plans, and capital decisions, statehouses across the Midwest are finalizing policies that directly influence the cost of doing […]
IRS Eases Investment Rules for Rural Opportunity Zones to Spur Economic Growth
Federal Tax The IRS has expanded tax incentives for investments in rural Qualified Opportunity Zones (QOZs) under the One, Big, Beautiful Bill. Effective July 4, 2025, the substantial improvement threshold for rural QOZ property is reduced from 100 percent to 50 percent. Rural areas now include locations with populations under 50,000 and adjacent non-urbanized zones. […]
Leadership Practice for a Fuller Life
Leadership Practice for a Fuller Life Perhaps a Leadership Practice for a Fuller Life? As we step into a new year, I’ve been reflecting on a simple yet profound question: When was the last time you truly noticed something—and let it change you? For me, this question isn’t theoretical. Recent life events have reminded me that […]

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