QOZ Funds: An Alternative for Section 1031 Investors

Overview

Investors who utilize Section 1031 (aka “Like-Kind”) Exchanges for the tax benefits they provide should consider a new option for sheltering real estate capital gains: Qualified Opportunity Zone Funds (QOZF). These funds have arisen as a result of the Tax Cuts and Jobs Act of 2017, which designated Qualified Opportunity Zones to promote investment in economically distressed areas. While 1031s remain a useful tool, QOZFs have many tax and other advantages compared with 1031s.

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