You'll need to look at the inclusion event regulations to make sure you don't run into any issues, but there are no requirements per se under the OZ rules. You may need to look to other sections of the Code to see what rules exist for mergers of corporations, mergers of partnerships, and mergers of different entity types with each other. The IRS currently doesn't have any special reporting for QOF mergers, but perhaps they'll create this reporting in the future.
DISCLAIMER:the information found on this website is intended to be general information; it is not legal or financial advice. Specific legal or financial advice can only be given by a licensed professional with full knowledge of all the facts and circumstances of your particular situation. You should seek consultation with legal and financial experts prior to participating in any aspect relating to Opportunity Zones. Posting a question on this website does not create an attorney-client relationship. All questions you post will be available to the public; do not include confidential information in your question.