Investor Presentaiton
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Opportunity Zones can be used for a
variety of purposes
Commercial real estate and
renovation
Opening a new business in an
Opportunity Zone
Expanding an existing business in an
Opportunity Zone
Affordable housing, renewable
energy, waste management, small
businesses, farming operations, retail
stores
To qualify as a Qualified Opportunity Zone
Business (QOZB) the business must:
• Have at least 50 percent of gross
income of OZ business be derived
from trade or business conduct
within the OZ
• 50% of services performed by
employees & contractors are within
OZ (based on hours)
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50% of services performed by
employees & contractors are within
OZ (based on pay)
• Tangible property of the business
that is in a qualified OZ is
necessary to generate 50% of the
business incomeView entire presentation