How to Invest
in an OZ?
OZ INVESTING REQUIREMENTS:
The investment must be a reinvestment
of realized capital gains
To be eligible for tax benefits, the investor must invest those capital gains through a QOF.
The investment must take place within 180
days of the realized date of those capital gains.
After these requirements are met, tax breaks are earned at three distinct milestones. Investors hit those milestones based on how many years they’ve held their investment in a QOF.