What is a Qualified Opportunity Fund?

A qualified Opportunity Fund must be certified by the U.S. Treasury Department. Qualified Opportunity Funds must be organized as a corporation or partnership for the purpose of investing in designated Opportunity Zone Property and/or businesses. The qualified Opportunity Fund must hold at least 90% of its assets in designated Opportunity Zone Property.

To become a Qualified Opportunity Fund, an eligible corporation or partnership can self-certify by filing Form 8996 “Qualified Opportunity Fund” with its federal income tax return.

Why invest in Qualified Opportunity Funds?

Qualified Opportunity Funds allow investors to defer paying federal taxes on any recent capital gains until December 31, 2026, reduce tax payments on those gains by up to 15% if held for at least 7 years, and pay zero taxes on potential new profits from an investment in an Opportunity Fund if the investment is held for 10 years.
Opportunity Zone tax graphic

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