Opportunity Zone Investing

A practical overview of Qualified Opportunity Funds, transaction questions and investment due diligence.

What is a Qualified Opportunity Fund?

An opportunity zone is a designated place. A Qualified Opportunity Fund, or QOF, is an investment vehicle organized as a corporation or partnership to invest in qualifying opportunity zone property. Evaluating a fund means reviewing both the investment and the requirements that apply to your circumstances.

Read the IRS introduction to Qualified Opportunity Funds

Begin with your transaction.

What was sold, who sold it and when? Ask your tax professional to determine the gain and explain which requirements apply. Gross sale proceeds are not a substitute for that review.

Evaluate the investment itself.

Understand the proposed assets, manager, fees, financing, expected holding period and restrictions on getting your money back. Potential tax treatment does not replace investment due diligence.

Coordinate the review.

Your CPA or tax attorney should address your tax facts and requirements. A conversation with Paul can help organize investment questions and next steps.

Choose the starting point that fits your situation.

IRS opportunity zone resources

Educational resource · This page does not determine eligibility, deadlines or potential benefits.