Differentiation through Tax-Advantaged Solutions 

OZ Investing for Clients with Capital Gains 
Wealth managers can play a critical role in helping clients strategically diversify their portfolios and build long-term wealth through Opportunity Zone (OZ) investing. By reinvesting eligible capital gains into Qualified Opportunity Funds (QOFs), clients can defer immediate tax liabilities, potentially eliminate taxes on future appreciation, and gain exposure to institutional-quality real estate—an asset class that can complement traditional equity and fixed income holdings.

OZ investing not only offers significant tax advantages, but also aligns with goals around portfolio diversification, wealth preservation, and impact investing. For clients with concentrated gains from public markets, business sales, or other liquidity events, OZs present a timely opportunity to reposition capital into tax-advantaged, income-generating assets.

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.