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In what sense? The only difference is analyzing deals from a post-tax point of view, in which case you simply don’t charge capital gains after a certain point.
Agree with Steam's point.
A primer isn't really necessary but if you just search "opportunity zone primer filetype:pdf" on Google, there are plenty of resources available (Novogradac's is fine for getting a general idea but make sure to check the changes to the program now versus when the report was published)
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