Resources & Information to Make Opportunity Zone Investments Simpler

CPAs play a central role in determining the type of gain an investor may have and when they can use it. While many CPAs are quickly gaining the knowledge required to make educated fiscal decisions regarding Opportunity Zone funds, we have compiled a number of resources to make your life easier and close any potential knowledge gaps.

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Our Comprehensive Opportunity Zone Fund Guide

We have compiled a 17-page guide with graphics, charts and easy-to-digest information to help investors and CPAs alike navigate not only The Nest Opportunity Fund®, but Opportunity Zone (OZ) investments as a whole. In this guide, we walk through:

  • An Investor’s Process
  • Deadlines & Timelines
  • OZ Fund Requirements
  • Eligible Capital Gains
  • How to Find the Right Fund
  • Detailed Due Diligence Process
Download Our Guide

Interested In Using Your Branding to White Label Our Guide for Your Clients? Get a white-labeled version today!

Qualified Opportunity Zone Fund CPA Intake Sheet

While the tax and ROI benefits of Opportunity Zone investments can be immense, some of the details within the tax code can become pretty complex. We’ve created an intake sheet designed to make the lives of both investors and CPAs a little easier.

Download the CPA Intake Sheet

The Magic Date: December 31, 2019

To receive the the maximum benefit of an Opportunity Zone Investment, legislation requires an OZ Investment be completed by December 31, 2019.

However, if the original capital gain (from some other asset unrelated to the OZ investment) stems from the sale of “real or depreciable property” (buildings, land, most aspects of a business sale, etc.), then it is considered a 1231 capital gain. 1231 capital gains are “netted” against other 1231 capital losses/gains (and other types of cap gains). The IRS has taken the position that netting cannot occur prior to 12/31; therefore, 1231 capital gains cannot be realized prior to 12/31.

The Solution: Once we collectively figure out how much the investor wants to invest, they “loan” the investment to the fund and we convert it to a fund investment on 12/31/2019 – while every once else is busy celebrating New Year’s Eve!

 

Have additional questions about The Nest Opportunity Fund® or Opportunity Zones in general? Sometimes it’s easier to hop on a phone call or ask your detailed questions directly with one of our OZ investment experts. 

 

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