Opportunity Funds are investment vehicles that invest at least 90% of their capital in

Qualified Opportunity Zones. The fund model enables investors to pool their resources in

Opportunity Zones, increasing the scale of capital going to investments selected by the

manager. To capture the potential tax benefits offered by an Opportunity Fund, an investor must

invest the gains from a sale of a prior investment (e.g., stock, bonds, real estate, a

company) into an Opportunity Fund within 180 days of the sale of that investment.

The investor only has to roll in the gain or profits from the sale of the investment, not the

original principal of the investment. Moreover, only the taxable gains rolled over into an

Opportunity Fund are eligible to receive the tax incentives. Learn more here

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