About Opportunity Zones

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Opportunity Zones (OZs) are a federal economic development initiative created under the Tax Cuts and Jobs Act of 2017 to encourage long-term private investment in economically distressed, often underserved communities across the U.S. The program is designed to spur economic growth and job creation while providing meaningful tax advantages to investors. 

Investors participate in Opportunity Zones by reinvesting eligible capital gains into Qualified Opportunity Funds (QOFs). QOFs are investment vehicles that deploy capital into qualified real estate and operating businesses located within designated Opportunity Zones. Investors may reinvest all or a portion of an eligible capital gain, allowing flexibility in tax planning and portfolio allocation.