Opportunity Fund

Qualified Opportunity Zone Fund Investor

To invest in the Opportunity Zone Fund, eligible capital gains should be from recognized taxable exchanges including the sale of property, stocks or bonds, and the sale of shares from a partnership.

• You can invest both short-term and long-term capital gains.
• Gains from derivative contracts or those taxed as normal income do not qualify.
• You must invest within 180 days after earning the capital gains.
• You must choose to defer earnings on the tax return for the gain's year and the fund investment.
• You are responsible for ensuring qualification and eligibility of your investment based on unique circumstances.
• Taxpayers can defer capital gains as individuals, corporate entities (RICs, REITs), trusts, and partnerships.
• Tax benefits are only available to investors with qualifying capital gains.

Qualification for the Opportunity Zone Fund

Investments that qualify for an Opportunity Fund are vehicles classified as a partnership or corporation created for the sole purpose of investing in property within an Opportunity Zone.

• 90% of the assets must be invested in property within the qualified zone.
• Properties must be substantially improved within 30 months, or have their original use begin with the fund.
• The fund generally engages in ground-up development or substantial improvement.