Business Owners

Business owners who have recently sold or are planning to sell their business can take advantage of Opportunity Zone investing to significantly reduce their capital gains tax burden while reinvesting in long-term, tax-advantaged growth. By rolling eligible capital gains from the sale into a Qualified Opportunity Fund (QOF) within 180 days, they can defer taxes on those gains until 2027.

More importantly, if the Opportunity Zone investment is held for at least 10 years, any appreciation on that new investment can be entirely excluded from capital gains tax. This provides a unique opportunity for business owners to transition wealth from an active business into passive, tax-efficient investments, often in real estate or operating businesses located in economically emerging communities.

About the Opportunity Zone Program

Qualified Opportunity Zones (OZ) were created as part of the Tax Cuts and Jobs Act of 2017.

These zones were designed to spur economic development and job creation in communities throughout
the country by providing tax benefits to investors with eligible capital gains.

The OZ program incentivizes long-term investment to revitalize underserved, often underdeveloped
communities across the U.S.

Eligible Gains

Investors have 180 days from the day the capital gains event occurs to invest into a Qualified Opportunity Zone Fund.

OZ Tax Benefits*

*These tax benefits are associated with the current OZ program (OZ 1.0), effective through 12/31/2026.