Investor Presentaiton
Entrust Group Presentation | www.lifeafarinvestments.com
QUALIFIED OPPORTUNITY ZONE TAX
ADVANTAGES
Enacted as part of the December 2017 Tax Cuts and Jobs Act, Opportunity Zones are areas
targeted for economic development through the use of capital gains funds, and in return,
U.S. investors in Qualified Opportunity Funds receive significant tax advantages. Almost
the entire island of Puerto Rico was deemed an Opportunity Zone.
Three major benefits when you invest in an Opportunity Zone investment:
Defer Capital Gains: The Federal capital gains due from the sale of the asset are
deferred until December 31, 2026 or until the date the investment is sold.
Reduce Capital Gains: The cost basis of the original investment is increased by
10% if the Opportunity Zone investment is held for at least five years. If the
Opportunity Zone investment is held for at least seven years, the cost basis of the
original investment is increased by 15%.
Eliminate Capital Gains: If the Opportunity Zone investment is held for at least
ten years, no capital gains are due on the profit from the sale or exchange of the
Opportunity Zone investment.View entire presentation