Opportunity Zones

Qual­i­fied Oppor­tu­ni­ty Zones pro­vide a cap­i­tal-gain plan­ning strat­e­gy that is sep­a­rate from Sec­tion 1031.

A Qual­i­fied Oppor­tu­ni­ty Fund may invest in qual­i­fy­ing busi­ness­es or prop­er­ty locat­ed with­in des­ig­nat­ed Oppor­tu­ni­ty Zones. Oppor­tu­ni­ty Zones and Sec­tion 1031 exchanges have dif­fer­ent eli­gi­bil­i­ty rules, time­lines, tax con­se­quences, invest­ment struc­tures, and risks.

A Qual­i­fied Oppor­tu­ni­ty Fund should not be treat­ed as Sec­tion 1031 replace­ment prop­er­ty mere­ly because the fund owns real estate.

For cer­tain investors, Oppor­tu­ni­ty Zones may com­ple­ment a broad­er tax, real estate, and cap­i­tal-allo­ca­tion strat­e­gy.

Key Point: Oppor­tu­ni­ty Zones and Sec­tion 1031 exchanges are dif­fer­ent plan­ning tools designed for dif­fer­ent cir­cum­stances.

Relat­ed DSTNews.org Arti­cles

• Qual­i­fied Oppor­tu­ni­ty Zones With­in Com­pre­hen­sive Plan­ning

• Oppor­tu­ni­ty Zones May Be a Swiss Army Knife for Investors

• Under­stand­ing DSTs and OZ 2.0 for Smart Invest­ing

Impor­tant Dis­clo­sure: This mate­r­i­al is for edu­ca­tion­al pur­pos­es only and is not tax, legal, account­ing, or invest­ment advice or an offer to sell or solic­i­ta­tion to pur­chase any secu­ri­ty. Pri­vate real estate, DSTs, Oppor­tu­ni­ty Zone invest­ments, pri­vate funds, and UPREIT struc­tures involve risk, includ­ing pos­si­ble loss of prin­ci­pal and lim­it­ed liq­uid­i­ty.

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