Get your Fund in the (Opportunity) Zone

Qualified Opportunity Zone Funds allow investors to take advantage of tax incentives by supporting the revitalization of economically distressed and lower income areas. In order to make the most of the tax benefits associated with investing in a Qualified Opportunity Zone, the investor needs to invest gains in an equity interest issued by a Qualified Opportunity Zone Fund. This practice note discusses the fundamental characteristics of Qualified Opportunity Zone Funds that invest in and support Qualified Opportunity Zones, and that serve as investment vehicles that qualify for favorable tax treatment and benefits under the Internal Revenue Code.

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Related Content

• Qualified Opportunity Zones: Fundamentals
  Review this practice note that offers background on the establishment of Qualified Opportunity Zones and a discussion of the associated tax benefits to investors.
• Private Equity Opportunity (Zone) Fund Formation Checklist
  Consult this overview of formation and structuring matters that should be considered in connection with launching a qualified opportunity zone fund, including drafting considerations.
• Private Real Estate Funds Formation: Special Considerations
  See this discussion of the key differences between closed-end real estate private equity funds and traditional private equity funds, including investments in qualified opportunity zones.

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