top of page

Opportunity Zones



Opportunity Zone Basics

Qualified Opportunity Zones were created by the 2017 Tax Cuts and Jobs Act, designed to spur economic development and job creation in distressed and low-income communities by providing a capital gains reinvestment mechanism that defers and reduces and excludes tax liability on gains from qualified investments.

An Opportunity Zone is a community that has been nominated by the stated and certified by the Treasury Department as qualifying for this program.


  • Investment in an Asset (real estate, business, infrastructure, etc.)

  • The asset is located in an Opportunity Zone

  • Capital originates from a recent capital gains

  • Investment to occur before 2036


  • Tax liability payment deferral until 2026

  • 10% step-up in basis if held a minimum of 5 years & invested by 2021

  • 100% federal capital gains tax exclusion on sale, if held for a minimum of 10 years.

Qualified Opportunity Zone Fund

Any investment vehicle which is organized as a corporation or partnership for the purpose of investing in qualified opportunity zone property that holds at least 90% of its assets in a qualified opportunity zone.


Qualified Opportunity Zone Property

The three key funding structures that qualify for Opportunity Zones are as follows:

  • Qualified Opportunity Stock

  • Qualified Opportunity Zone Partnership

  • Qualified Opportunity Zone Business Property

Qualified Opportunity Zone Fund.jpeg
Qualified Opportunity Zone Property.jpeg
Click Here to see Map of San Bernadino Opportunity Zones
Screen Shot 2021-08-25 at 4.28.53 PM.png
bottom of page