Continental Opportunity
Zone Fund I, LLC

Created Under the Tax Cuts and Jobs Act of 2017

Three primary benefits of investing in opportunity zone funds

DEFERRAL:

Tax payable on capital gains invested in a qualified opportunity fund are deferred until the earlier of the sale of the investment or December 31, 2026.

STEP-UP IN BASIS:

The basis of an investment in a qualified opportunity fund is increased by 10% if the investment is held by the taxpayer for at least 5 years and by an additional 5% if held for at least 7 years, thereby excluding up to 15% of the original gain from taxation.

PERMANENT EXCLUSION:

If the investment is held for at least 10 years, it results in a permanent exclusion from taxable income of capital gains from the sale or exchange of an investment in a qualified opportunity fund. This exclusion only applies to gains accrued with respect to an investment in a qualified opportunity fund.

The Properties

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