Defer Capital Gains Tax
Opportunity Zone Funds
Defer real estate and non-real estate capital gain taxes. Invest your taxable capital gains alongside leading institutions in personalized real estate portfolios designed for income generation and value appreciation.
Capital Gains From Any Asset Sale: An investor sells stocks, bonds, real estate (not held in a 1031 exchange context initially), a business, artwork, jewelry, or any other capital asset and incurs a taxable capital gain. They want to defer and potentially reduce or eliminate the tax liability on that gain.
Failed 1031 Exchange: If an investor sells property intending a 1031 exchange but cannot identify or acquire suitable replacement property within the strict deadlines, investing the capital gains into a QOF within 180 days of the sale can still provide tax deferral, avoiding immediate tax liability.
High LTV 1031 Exchange: When selling a property with a very high loan-to-value, finding replacement property with a comparably low or lower LTV to fully defer taxes in a 1031 exchange can be difficult. Investing the capital gains portion into a QOF offers a way to defer tax on the gain without the immediate pressure of matching the debt on the replacement property.
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OVERVIEW
Opportunity Zones
Opportunity Zones were established as part of the Tax Cuts and Jobs Act of 2017 with the primary goal of driving investments into real estate and businesses within underdeveloped communities across the United States.
Qualified Opportunity Zones (QOZs) offer a compelling opportunity to reinvest capital gains, potentially unlocking significant short- and long-term tax advantages while simultaneously fostering economic development and job creation in designated areas.
A Qualified Opportunity Fund (QOF) serves as an investment vehicle, structured as either a partnership or corporation for federal income tax purposes, specifically to invest in QOZ property. To qualify, QOFs must hold at least 90 percent of their assets in QOZ property and adhere to specific regulatory standards.
Investors who realize taxable gains from the sale of virtually any type of appreciated asset have a 180-day window from the date of sale to reinvest up to the amount of those gains into a QOF to potentially benefit from the Opportunity Zone Program's tax advantages.
Notably, there are no upper limits on the amount of capital that can be invested, and investors may benefit from favorable tax treatment encompassing both deferral and potential forgiveness:
Defer taxable income from gain until December 31, 2026.
A 10+ year hold on the QOF investment may lead to complete tax elimination on the appreciation of that investment.
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The information herein has been prepared for educational purposes only and does not constitute an offer to purchase or sell securitized real estate investments. Such offers are only made through the Sponsor’s Private Placement Memorandum (PPM) which is solely available to accredited investors and accredited entities. DST 1031 properties are only available to accredited investors (generally described as having a net worth of over $1 million dollars exclusive of primary residence) and accredited entities only. If you are unsure if you are an accredited investor and/or an accredited entity, please verify with your CPA and Attorney.
There are material risks associated with investing in DST properties and real estate securities including liquidity, tenant vacancies, general market conditions and competition, lack of operating history, interest rate risks, the risk of new supply coming to market and softening rental rates, general risks of owning/operating commercial and multifamily properties, short term leases associated with multi-family properties, financing risks, potentially adverse tax consequences, general economic risks, development risks, long hold periods, and potential loss of the entire investment principal. Potential cash flows/returns/appreciation are not guaranteed and could be lower than anticipated. Diversification does not guarantee a profit or protect against a loss in a declining market. It is a method used to help manage investment risk. Because investor situations and objectives vary this information is not intended to indicate suitability for any particular investor. This material is not to be interpreted as tax or legal advice. Please speak with your own tax and legal advisors for advice/guidance regarding your particular situation.
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