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PitchBook Analyst Note: A Window of Opportunity

1Q 2019

PitchBook Analyst Note: A Window of Opportunity

February 19, 2019

PitchBook Analyst Note: A Window of Opportunity
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This analyst note visits the legal definitions of Qualified Opportunity Zones (QOZs) and Qualified Opportunity Funds (O-Funds) and considers:
  • Tax incentives as outlined by the IRS' QOZ guidance
  • Implications for investors
  • Potential externalities for residents of QOZs

The note also offers a brief history of community development in the US and is accompanied by an Excel model that illustrates tax advantage breakdowns between an O-Fund and a comparable asset.