Taxes are then deferred to either the day when the opportunity fund investment is sold or exchanged, or Dec. 31, 2026—whichever comes first. Tax Advantages of Qualified Opportunity Funds ...

An investment made into a qualified opportunity fund (QOF) also has the benefit of deferring taxes; however, that deferral lasts until 2026 at which point taxes on the invested gain (subject to ...

The National Council of State House Agencies is a good source to locate qualified Opportunity Zone funds. The NCSHA’s Opportunity Zone Fund Directory, last updated on Oct. 2, contains the funds ...

Only assets acquired by a pre-existing entity after 2017 count towards the requirement that 90% of a qualified opportunity fund’s assets constitute eligible property or investments.

If John holds the Qualified Opportunity Fund until December 31, 2026 instead of paying $671,000 in federal tax by April 15, 2019, $570,000 of tax will be due by April 15, 2027.

On June 16, 2025, the Senate Committee on Finance released its initial version of revisions to the “One, Big, Beautiful Bill” ...

A qualified opportunity fund is an investment vehicle structured as a REIT or partnership with the specific objective of investing in opportunity zone assets. The fund must hold and invest at ...

The partnership or corporation must be a qualified opportunity zone business for at least 90 percent of the QO Fund’s holding period. According to the guidance, there are situations where deferred ...

She is a Co-Chair of Chamberlain Hrdlicka’s Qualified Opportunity Zones practice, structuring transactions and advising clients on tax incentives to invest in economically disadvantaged communities.

A Qualified Opportunity Fund (QOF) is the mandatory investment vehicle, and a direct investment in a project using an alternative form would not work. Unlike other deferral programs, ...