Individuals who are realizing a capital gain across all asset classes can invest those monies on a tax deferred basis, as long as their gain is invested in a qualified opportunity fund within 180 days of the sale or exchange.  The process is very easy. Agree to subscription agreement, transfer funds, receive stock certificate and tax statement.  The whole process is usually completed within 48 to 72 hours.

In certain situations where an individual is facing the expiration of the 180 day window we can expedite the process to same day.

The capital gains must be invested in qualified opportunity funds that have 90% of their assets invested in qualified opportunity zones. Non capital gain money can be invested into opportunity funds however there would not be a step up in tax basis benefits for earnings of non capital gain money.

All capital gains on the sale or or exchange of any property to an unrelated party invested within 180 days are eligible for the tax benefits.

The minimum investment is $100,000.

Yes. Opportunity Funds are designed to be easier with less hassle than 1031 Exchanges.

A partnership interest is an eligible investment. The Puerto Rico Opportunity Zone Fund II, LP (PROZ II) is a limited partnership, making your investment an eligible QOF investment.

Investors can invest in opportunity funds by selling an asset and triggering a capital gain, then subsequently placing that gain in a qualified opportunity fund within 180 days of the original sale.

Investors have 180 days to invest realized capital gains.

No. You can take receipt of the gains, as long as you reinvest within 180 days. As an Opportunity Fund we have to certify with the IRS. You receive a tax statement at the end of the year.

Capital Gains taxes can be deferred until December 31, 2026 (or the date of a sale, whichever is earlier).

Every state and US territory has designated certain low-income census tracts as Opportunity Zones. In the 50 US states, just 25% of such census tracts were designated; Puerto Rico was able to designate about 95% of the island as Opportunity Zone.