Qualified Opportunity
Zone Funds

Putting economic development first

Qualified Opportunity Zone Funds (QOF’s) enjoy a powerful combination of tax advantages including tax deferral, tax reduction and tax elimination. Opportunity Zones were created under the 2017 Tax Cuts and Jobs Act.

Qualified Opportunity Zone Funds

Spurring Economic Develpment and Job Creation

“We want all Americans to experience the dynamic opportunities being generated by President Trump’s economic policies. We anticipate that $100 billion in private capital will be dedicated towards creating jobs and economic development in Opportunity Zones. This incentive will foster economic revitalization and promote sustainable economic growth, which was a major goal of the Tax Cuts and Jobs Act”. US Dept. of Treasury, Steven T. Mnuchin Secretary of the Treasury, October 19, 2018.

Sweeping Legislation

The “Investing in Opportunity Act” included in the Tax Cuts and Jobs Act, passed in December 2017, introduced an innovative way to stimulate private investment in low income communities. The program rewards investors with significant tax savings for their commitment of long-term investing in qualified opportunity zones.
Each state governor was provided the opportunity to select up to 25 percent of the Qualified Opportunity Zones (“QOZ”) in their jurisdictions to develop economically depressed areas. To qualify, the area needed to meet certain low-income requirements including a higher than 20 percent poverty rate or a prevailing median family income less than 80 percent of the metropolitan median family income, based upon the most recent census tract data (2010).
In total, over 8,700 QOZs, home to more than 35 million Americans, were designated in 50 states, Washington D.C., and U.S. territories. In the aggregate, the designated QOZs, as certified by the Treasury Department, manifest an average poverty rate of 31 percent and a median family income of 59 percent relative to its applicable area. Approximately 75 percent of QOZs are located within metropolitan areas.

US Dept of Treasury, Steven T. Mnuchin Secretary of the Treasury, October 19, 2018

Tax Advantages

Potential Tax Benefits of Investing in Qualified Opportunity Zones

Qualified opportunity zone fund investors access a powerful suite of tax incentives including capital gains tax deferral, a step up in basis and tax-free growth. If an investor sells any asset that generates a capital gain and has invested an equal or lesser amount in a QOF within 180 days, they could enjoy the following benefits:

Tax free growth

Once invested in a Qualified Opportunity Zone Fund, any capital gains tax on realized appreciation in the QOF will be tax free provided that the investor's holding period reaches ten years. The Qualified Opportunity Zone legislation was designed to incentive private sector investment in distressed communities.

Tax reduction

The taxable gain is reduced by ten percent, with an additional five percent reduction if the investment is held for a seven year period. In order to qualify for the additional five percent gain reduction, the QOF investment must have been made in the 2019 tax year.

Tax deferral

The initial capital gain tax from the sale of any asset, where the equal or lesser amount is invested in a qualified opportunity zone within 180 days, can be deferred. Investors are not required to invest the basis from the original investment in order to receive the deferral benefit.

QOZ Investment Timeline

Understanding the three tax benefits.

QOZ Investment Comparison

Scenario planning Qualified Opportunity Funds.

Consider the risks

Qualified Opportunity Zone Funds also carry risks.

Investing in qualified opportunity zones involve substantial risk. It's important to understand the specific risks associated with a Qualified Opportunity Zone Fund investment before you make investment decisions. QOF investments involve complicated tax concepts, reporting and tracking requirements which should be evaluated in conjunction with qualified tax, legal and financial representation. Stax Capital does not provide tax guidance or advice.

Deferred Capital Gains.

Remember that Capital Gains tax will be due and payable in 2027. Investors must plan for this event .

Tax will be due.

Speculative investments.

Qualified Opportunity Zone Funds are speculative in nature and heavily reliant on the assumptions used by investment sponsors which may prove to be inaccurate.

Risk is inherent.

Illiquid investment.

No public market currently exists, and one is unlikely to develop. Selling an interest in a Qualified Opportunity Zone Fund may prove to be difficult or impossible.

Difficult to sell.

Real estate risks.

Investments in real estate are subject to various economic risks including among other things recession, inflation, supply and changing market demographics.

Understand real estate risks.

Potential returns

The amount and timing of investments in qualified opportunity zones distributions are not guaranteed. There is no guarantee that investors will receive distributions or a return of capital.

No guarantees.

Economic risks

Disruptions in the financial markets and challenging economic conditions could adversely affect investing in qualified opportunity zones.

Economic impact.

Tax Risks

Tax rules and guidelines for qualified opportunity zone fund investing have not been finalized and subsequent changes to QOZ rules and guidelines may have material adverse consequences to qualified opportunity zone funds and their investors.

Regulatory Risk

The regulatory framework governing QOZ investing is fluid and changes are ongoing. Subsequent changes to QOZ and QOF regulations may have material adverse consequences to QOF Funds and their investors.

QOZ Uncertainty

Qualified Opportunity Zone Fund tax laws are new and untested and subject to substantial modifications which creates a high level of uncertainty. Changes to tax laws may have material adverse consequences to QOF Funds and their investors.

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Completed Investments

Filter Investments :
BR 79 West DST
Panama City Beach, FL
Total Capital Placement
$42,387,253
Loan to value
47.30%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
Passco Northridge DST
Jackson, MI
Total Capital Placement
$33,975,000
Loan to value
49.24%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
CX Heritage DST
Canton, GA
Total Capital Placement
$26,712,757
Loan to value
53.52%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
CX Alexandria DST
Madison, AL
Total Capital Placement
$40,891,252
Loan to value
47.48%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
CX Riverstone DST
Macon, GA
Total Capital Placement
$21,891,829
Loan to value
54.79%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
NexPoint Storage III DST
Miami-Ft. Lauderdale MSA
Total Capital Placement
$95,155,013
Loan to value
49.16%
1031 Eligible
Yes
Minimum Investment
100k Cash - 100k Exchange
Type
1031 DST
Structure
DST
CF Chisholm Multifamily DST
Fort Worth, TX
Total Capital Placement
$55,500,000
Loan to value
44.5%
1031 Eligible
Yes
Minimum Investment
$250,000
Type
1031 DST
Structure
DST
Trilogy Lansing MI DST
Lansing, MI
Total Capital Placement
$41,798,470
Loan to value
50.96%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
Passco Woodland Lakes DST
Conroe, TX
Total Capital Placement
$42,300,000
Loan to value
48.92%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
NexPoint Life Sciences DST
Danbury, CT
Total Capital Placement
$107,550,012
Loan to value
39.43%
1031 Eligible
Yes
Minimum Investment
100k Cash - 100k Exchange
Type
1031 DST
Structure
DST
CX Liberty Mill DST
Germantown, MD
Total Capital Placement
$65,885,176
Loan to value
43.39%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
CF Texas Portfolio Multifamily DST
2 - Dallas-Fort Worth, TX 1 - Houston, TX
Total Capital Placement
$94,811,000
Loan to value
53.0%
1031 Eligible
Yes
Minimum Investment
$250,000
Type
1031 DST
Structure
DST
Passco Vecina DST
San Antonio, TX
Total Capital Placement
$35,875,000
Loan to value
52.39%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
Passco Braselton DST
Buford, GA
Total Capital Placement
$37,675,000
Loan to value
52.34%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
CF Riverview Multifamily DST
Dayton, KY
Total Capital Placement
$38,475,000
Loan to value
50.0%
1031 Eligible
Yes
Minimum Investment
$100,000
Type
1031 DST
Structure
DST
CPA Cue Luxury Apartments DST
Cypress, TX
Total Capital Placement
$21,000,000
Loan to value
57.4%
1031 Eligible
Yes
Minimum Investment
$100,000
Type
1031 DST
Structure
DST
CF Valencia Life Sciences DST
Valencia, CA
Total Capital Placement
$40,400,000 (90% of total DST interests)
Loan to value
55.15%
1031 Eligible
Yes
Minimum Investment
250k Cash - 250k Exchange
Type
1031 DST
Structure
DST
MCG Asheville DST
Arden, NC
Total Capital Placement
$33,305,495
Loan to value
48.93%
1031 Eligible
Yes
Minimum Investment
$25,000
Type
1031 DST
Structure
DST
GSI Hilton Head II DST
Ridgeland, SC
Total Capital Placement
$21,129,341
Loan to value
0.00%
1031 Eligible
Yes
Minimum Investment
$25,000
Type
1031 DST
Structure
DST
CX Multifamily Portfolio DST
Grovetown, GA | Fairhope, AL
Total Capital Placement
$67,319,313
Loan to value
47.67%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
Passco Collins DST
Covington, LA
Total Capital Placement
$32,800,000
Loan to value
52.33%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
CF Glenmuir Multifamily DST
Naperville, IL
Total Capital Placement
$86,100,000
Loan to value
27.73%
1031 Eligible
Yes
Minimum Investment
250k Cash - 250k Exchange
Type
1031 DST
Structure
DST
Passco Altis Promenade DST
Lutz, FL
Total Capital Placement
$54,300,000
Loan to value
47.56%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
Trilogy Park 205 DST
Park Ridge, IL
Total Capital Placement
$25,653,786
Loan to value
52.33%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
Passco Little Rock DST
Little Rock, AR
Total Capital Placement
$34,125,000
Loan to value
53.10%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
CF Summerfield Multifamily DST
Landover, MD
Total Capital Placement
$38,100,000 (75% of total DST interests)
Loan to value
60.1%
1031 Eligible
Yes
Minimum Investment
250k Cash - 250k Exchange
Type
1031 DST
Structure
DST
NexPoint Storage I DST
Miami MSA, Atlanta MSA, Orlando MSA, Jacksonville MSA
Total Capital Placement
$85,892,414
Loan to value
43.08%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
CF Wyatt Multifamily DST
Fort Collins, CO
Total Capital Placement
$63,785,000
Loan to value
47.1%
1031 Eligible
no
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
Passco Chesterfield DST
Chesterfield, MO
Total Capital Placement
$57,425,000
Loan to value
48.42%
1031 Eligible
no
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
CX Lullwater at Blair Stone DST
Tallahassee, FL
Total Capital Placement
$27,236,208
Loan to value
53.52%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
Passco Mill at New Holland DST
Gainesville, GA
Total Capital Placement
$38,775,000
Loan to value
47.97%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
Inland Wauwatosa DST
Wauwatosa, WI
Total Capital Placement
$23,026,079
Loan to value
53.13%
1031 Eligible
no
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
Passco San Antonio DST
San Antonio, TX
Total Capital Placement
$36,250,000
Loan to value
47.02%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
CX Evergreens at Mahan DST
Tallahassee, FL
Total Capital Placement
$33,792,545
Loan to value
58.07%
1031 Eligible
no
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
CX Station at Savannah Quarters DST
Pooler, GA
Total Capital Placement
$21,173,843
Loan to value
57.14%
1031 Eligible
no
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
CF Station Multifamily DST
Las Colinas, TX
Total Capital Placement
$57,354,000
Loan to value
50.70%
1031 Eligible
no
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
CX Station at Poplar Tent DST
Concord, NC
Total Capital Placement
$27,631,804
Loan to value
57.49%
1031 Eligible
no
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
Income & Opportunity Fund
United States and International
Total Capital Placement
$100,000,000
Loan to value
50%-70% LTV Target
1031 Eligible
no
Minimum Investment
$50,000
Type
Real Estate
Structure
LLC
Single Family Rental Homes
United States
Total Capital Placement
$1,000,000,000
Loan to value
60-65% LTV Target
1031 Eligible
no
Minimum Investment
$50,000
Type
Real Estate
Structure
REIT
Multi-family DST
Memphis, TN
Total Capital Placement
$32,427,087
Loan to value
56.26%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
Zero Coupon DST
Tucson, AZ
Total Capital Placement
$35,306,051
Loan to value
82.13%
1031 Eligible
no
Minimum Investment
25k Cash - 100k Exchange
Type
1031 DST
Structure
DST
Income & Opportunity Fund
Southern United States
Total Capital Placement
$200,000,000
Loan to value
65-75% LTV Target
1031 Eligible
no
Minimum Investment
$50,000
Type
Real Estate
Structure
LLC
Multi-family Fund
US
Total Capital Placement
$200,000,000
Loan to value
65-75%
1031 Eligible
no
Minimum Investment
$50,000
Type
Real Estate
Structure
LLC
Multi-family DST
Burlington, NC
Total Capital Placement
$18,708,724
Loan to value
57.49%
1031 Eligible
no
Minimum Investment
25k Cash - 100k Exchange
Type
Real Estate
Structure
DST
Multi-Family DST
N/A
Total Capital Placement
$10,000,000
Loan to value
$234234234
1031 Eligible
Yes
Minimum Investment
$25,000
Type
MultiFamily
Structure
LLC
Multi-family DST
St. Louis, MO
Total Capital Placement
$24,480,000
Loan to value
49.71%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
Real Estate
Structure
DST
SENIOR LIVING DST
Phoenix, AZ
Total Capital Placement
$53,544,255
Loan to value
0.00%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
Real Estate
Structure
DST
MULTI-FAMILY DST
Total Capital Placement
Loan to value
1031 Eligible
Yes
Minimum Investment
Type
Structure
Multi-family DST
Las Vegas, NV
Total Capital Placement
$58,277,704
Loan to value
49.02%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
Real Estate
Structure
DST
MULTI-FAMILY DST
Nashville, TN
Total Capital Placement
22
Loan to value
$234234234
1031 Eligible
Yes
Minimum Investment
25
Type
MultiFamily
Structure
DST
Multi-family DST
Vernon Hills, IL
Total Capital Placement
$41,425,000
Loan to value
58.00%
1031 Eligible
no
Minimum Investment
25k Cash - 100k Exchange
Type
Real Estate
Structure
DST
MULTI-FAMILY DST
Nashville, TN
Total Capital Placement
$72,941,594
Loan to value
1031 Eligible
Yes
Minimum Investment
$25,000
Type
MultiFamily
Structure
DST
Multi-family DST
Ponte Vedra Beach, FL
Total Capital Placement
$28,525,000
Loan to value
55.58%
1031 Eligible
no
Minimum Investment
25k Cash - 100k Exchange
Type
Real Estate
Structure
DST
Multi-family DST
Naperville, IL
Total Capital Placement
$46,550,000
Loan to value
56.75%
1031 Eligible
no
Minimum Investment
25k Cash - 100k Exchange
Type
Real Estate
Structure
DST
MULTI-FAMILY DST
Total Capital Placement
Loan to value
1031 Eligible
Yes
Minimum Investment
Type
Structure
MULTI-FAMILY DST
Total Capital Placement
Loan to value
1031 Eligible
Yes
Minimum Investment
Type
Structure
HOSPITALITY DST
Detroit, MI
Total Capital Placement
$32,368,270
Loan to value
43.58%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
Real Estate
Structure
DST
MULTI-FAMILY DST
Total Capital Placement
Loan to value
1031 Eligible
Yes
Minimum Investment
Type
Structure
Multi-family DST
Aurora, IL
Total Capital Placement
$37,630,000
Loan to value
57.43%
1031 Eligible
Yes
Minimum Investment
25k Cash - 100k Exchange
Type
Real Estate
Structure
DST
Multi-family DST
Total Capital Placement
Loan to value
1031 Eligible
Yes
Minimum Investment
Type
Structure
Multi-family DST
Total Capital Placement
Loan to value
1031 Eligible
Yes
Minimum Investment
Type
Structure
Multi-family DST
Total Capital Placement
Loan to value
1031 Eligible
Yes
Minimum Investment
Type
Structure
Multi-family DST
Total Capital Placement
Loan to value
1031 Eligible
Yes
Minimum Investment
Type
Structure
Multi-family DST
Total Capital Placement
Loan to value
1031 Eligible
Yes
Minimum Investment
Type
Structure
Multi-family DST
Total Capital Placement
Loan to value
1031 Eligible
Yes
Minimum Investment
Type
Structure
Multi-family DST
Nashville, TN
Total Capital Placement
Loan to value
$75,945
1031 Eligible
Yes
Minimum Investment
$75,945,000
Type
Structure
Development

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  • An accredited investor, in the context of a natural person, includes anyone who earned income that exceeded $200,000 (or $300,000 together with a spouse) in each of the prior two years, and reasonably expects the same for the current year, OR has a net worth over $1 million, either alone or together with a spouse (excluding the value of the person’s primary residence). In addition, entities such as banks, partnerships, corporations, nonprofits, and trusts may be accredited investors. Any trust, with total assets in excess of $5 million, not formed to specifically purchase the subject securities, whose purchase is directed by a sophisticated person, OR any entity in which all of the equity owners are accredited investors.
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