Business Owners

Business owners facing a liquidity event often confront a significant capital gains tax bill that can materially reduce the wealth they worked years to build, just as they’re looking to preserve, reinvest, or diversify their proceeds.

Opportunity Zones are one of the few planning tools available to privately held business owners, enabling them to enhance the tax-efficiency of a sale by potentially deferring, reducing, and eliminating capital gains taxes while reinvesting into long-term, professionally managed assets.

Owners can improve after-tax outcomes, preserve capital, and transition from operating a business to owning durable, tax-efficient investments aligned with long-term growth.

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.