Opportunity Fund Structure

This chart outlines the ideal investment breakdown and the benefits for an investor to defer their capital gains tax into an opportunity fund.

Opportunity funds allow for an investor to defer capital gains taxes as long as the capital gains are invested within 180 days of being recognized. After the investment has been held for five years, investors receive a 10% deduction in capital gains and a 10% increase in the basis. After the investment has been held for seven years, the investor receives an additional 5% decrease in capital gains