Opportunity Fund

Tax Advantages

Opportunity Fund investors get three important tax advantages — and the ability to compound returns inside a tax-advantaged structure.

Opportunity Fund

Overview
Opp Zone Beginning
Tax Advantages
Fund Timeline
Portfolio Comparison
1031 Exchange Comparison
General Rules

Capital Gains Deferral

Capital gains invested in the Fund do not have to be classified as sold or exchanged investment until December 31, 2026.

Capital Gains Reduction

When an investor maintains investments in the Fund for a period of 7 years, the original capital gains tax is reduced by 15%. This reduction is the same as getting a 15% step-up on the investor's original investment.

Zero Capital Gains Tax on Fund Profits

When an investor maintains his or her investment in the Fund for a period of 10 years or more, the investment in the Opportunity Fund is not subjected to extra federal income taxes.

Need more detail on the Opportunity Fund? Contact our team — or browse the FAQs.