FAQ

Opportunity Zones—General Information

Designated Qualified Opportunity Zones

Investor Questions

Qualified Opportunity Funds (QOF)

Deferral of Eligible Gain

180-Day Investment Period

Basis Questions

Inclusion of Deferred Gain

Qualified Opportunity Zone Property

Qualified Opportunity Zone Business Property

Purchase Requirement

Original Use Property

Substantial Improvement of Property

“Substantially All” in the definition of QOZ business property

Qualified Opportunity Zone Business

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