1. Qualified Opportunity Zones (Opportunity Zones) were created by Congress in the 2017 Tax Cuts and Jobs Act to stimulate investment in low-income communities throughout the US 2. Investments in Opportunity Zones must be made through a partnership or corporation, commonly known as Qualified Opportunity Fund (QOF) Federal tax incentives: a. Capital gain deferral and partial gain exclusion on realized gains reinvested in Opportunity Funds b. Full gain exclusion on appreciation of the Opportunity Fund itself - if the investment is held for 10 years.
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