The CGO Fund
a $250,000,000 Qualified Opportunity Zone Fund
Not all Opportunity Zones are created equal.
The Tax Cut and Jobs Act of 2017 included IRC Section 1400Z
The Tax Cut and Jobs Act of 2017 included IRC Section 1400Z, a new initiative creating the Opportunity Zone investment category. Opportunity Zones are specific locations identified by all 50 states and US Territories.
Opportunity Zone Investment
Investment in a Qualified Opportunity Zone Fund with recently recognized capital gains allows the investor to:
Defer Federal capital gains tax
until December 31, 2026