Conservation Easements
Preserving open spaces through private conservation for a cleaner, healthier environment
Habitat | Wilderness |Fresh Water | Clean Air | Farming | Public Parks | Recreation | Providing for Future Generations
R&D Tax Credits
Government credits to incentivize all types of innovation
R&D Tax Credits
Government credits to incentivize all types of innovation
Alternative Wealth Management
Private Offerings Access
Qualified Opportunity Zone Funds
The country now has over 8,700 Opportunity Zones in every state and territory, accounting for roughly 10% of America's land mass.
What are
Opportunity Zones?
Opportunity Zones are low-income census tracts nominated by state governors and certified by the U.S. Department of the Treasury.
These designated zones allow investors to put capital to work financing new projects and enterprises in exchange for certain federal capital gains tax advantages.
Qualified Opportunity Funds
Qualified Opportunity Zone Funds are private sector investment vehicles that invest at least 90 percent of their capital in Opportunity Zones.
These Funds provide investors the chance to put that money to work rebuilding the nation’s underdeveloped communities.
BENEFIT #1
Temporary Tax Deferral
Capital gains reinvested in an Opportunity Zone Fund will be deferred and recognized on the earlier of the date on which the opportunity zone investment is sold or December 31, 2026.
BENEFIT #2
Permanent Gains Exclusion
Capital gains from the sale or exchange of an investment in a qualified opportunity zone fund, will be excluded from taxation if the investment is held for at least 10 years.
QOZ Fund Investment Timeline
YEAR 1
REINVEST GAINS
Reinvest capital gains proceeds within 180-days and begin deferring tax.
2027
PAY TAXES OWED
The tax holiday ends on December 31, 2026 and taxes on the original capital gain must be paid when filed in 2027.
2033-2047
Tax Free Gains
Pay no federal captial gains taxes on the gain from the sale of QOZ Fund investments which are held for more than 10 years.
Wide varieties of options and features
Property Types
Opportunity Zone Funds come in many varieties as far as investment property types. Some of the most popular include Multifamily, Storage, Student Housing, but also include other forms of development such as Oil & Gas programs. This allows for diversification amongst asset allocation.
Income Potential
Funds often invest in development of real estate and other assets such as Oil and Gas. It is anticipated that funds will provide an income stream commeasurate with revenue generated, once completed and stabalized. Income is typically tax advantaged through the use of cost segregation, depreciation and other pass through deductions
Financing Events
In addition to differentiation by investment type, programs also differ by target liquidity events. Some have expectation of financing that will be implemented to return a portion of investor capital in the first 5 years once the properties have been stabalized by income producing tenants. These financing distributions are often treated as a return of capital.
MULTIFAMILY
STORAGE
STUDENT HOUSING
OIL & GAS
Hypothetical Illustration
The following illustration is for hypothetical purposes only and does not represent an actual program or offering for investment. Assumptions include two investors who each sell an asset that generates a $1,000,000 long-term gain.
Investor A
Pays capital gains taxes and invests the remaining capital in a product that generates a 10% compounded annual return over ten years and then liquidates the investment.
Investor B
Invests the gain in a Qualified Opportunity Fund, which generates the same return over the same time period.
1 This illustration assumes the investor is subject to the top marginal U.S. federal income tax rate of 20% on long-term capital gains for individuals, the net investment income tax of 3.8% and a state tax of 6.2% for a total tax liability of 30%. No brokerage or investment advisory fees are accounted for with respect to the none are accounted for with respect to the QOF example.
2 This assumes that the QOF investor is a resident of a state that conforms with the QOZ Program.
3 Assumes that the investor has no capital losses to reduce such capital gain and refers to the inclusion of the original, invested capital gains in such investor’s taxable income on December 31, 2026.