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General Rules

Qualified Opportunity Zone Fund Investor

  • Eligible Capital Gains for investment into the Opportunity Zone Fund include gains recognizable from taxable exchanges such as: the sale of stocks or bonds, the sale of a property, or the sale of an interest in a partnership.

  • Both long term and short term Capital Gains can be invested into an Opportunity Zone Fund. 

  • Gains taxed as ordinary income and gains from certain derivative contracts are not eligible for qualifying investment.

  • Each Investor generally must invest Capital Gains into Opportunity Zone Fund within 180 days of realizing Capital Gains.

  • Investor generally must make an election to defer gain in the tax return for the year of the Capital Gains and the investment in the Opportunity Fund and are solely responsible for ensuring eligibility and qualification in each Investor's individual circumstances.

  • Many taxpayers can defer Capital Gains through Opportunity Fund investment including: individuals, C corporations (including REITs and RICs), partnerships and trusts.

  • Only investors with qualifying Capital Gains are eligible for Opportunity Fund tax benefits.

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To Be a Qualified Opportunity Zone Fund

  • A Qualified Opportunity Zone Fund is an investment vehicle classified as a corporation or a partnership and that was formed for the purpose of investing in “qualified opportunity zone property.”

  • At least 90% of the Qualified Opportunity Zone Funds assets must be invested in qualified opportunity zone property.

  • Capital Gains that are invested in an Opportunity Zone Fund money must constitute equity not debt.

  • Properties in which the fund invests (directly or indirectly) generally must be substantially improved within 30 months or have their original use commence with the Opportunity Fund in the Opportunity Zone.

  • The Fund generally intends to engage in ground up development or "substantially improve" an existing property by investing new money into a property in the amount of the original purchase price of the property allocable to purchased building(s) on the land.
Step-By-Step Investment Process