A qualified opportunity zone fund can be established by any taxpayer by filing Form 8996 and submitting it with their federal income tax return. The purpose of this form is to certify individuals ...

This exclusion only applies to gains accrued after an investment in an Opportunity Fund. Furthermore, the tax law envisions four parties in an Opportunity Zone transaction: the Taxpayer, a Qualified ...

Opportunity ... communities into qualified opportunity zones (QOZ), whose development offers various tax benefits for investors who invest in qualified opportunity funds (QOF).