Hedge Fund/PE/VC Principals

Principals realizing large partnership gains or carried interest often face substantial capital gains taxes at liquidity, limiting their ability to efficiently redeploy capital into long-duration, diversified investments.

Opportunity Zones allow principals to defer capital gains while reallocating proceeds into tax-advantaged, professionally managed assets without the constraints or reinvestment pressure of traditional strategies.

Principals can enhance after-tax returns, diversify beyond fund-specific exposure, and convert episodic liquidity events into long-term, tax-efficient wealth compounding.

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.