Contents: An Investor’s Guide
01. Introduction to Qualified Opportunity Zone Funds (QOF).
02. What is a Qualified Opportunity Zone? (QOZ)
03. What are the tax benefits of a QOF?
04. How to establish a QOF.
05. Qualified Investments of a QOF.
06. Comparison of QOF to1031 Exchange (Real Estate Investments).
07. Next steps…establish your Qualified Opportunity Fund
U.S. Code § 1400Z–2 - Special rules for capital gains invested in opportunity zones.