An OZ Fund can be structured as a corporation or partnership that has invested at least 90% of its assets in qualified opportunity zone property (other than another OZ Fund). Qualified opportunity zone property can be qualified opportunity zone stock, qualified opportunity partnership interests or qualified opportunity zone business property. Different rules apply to the qualified opportunity zone property, depending upon whether it is qualified opportunity zone stock or qualified opportunity partnership interest (meaning that the investing OZ Fund is an Indirect OZ Fund which holds an equity interest in an OZ Subsidiary that is either a corporation or a partnership) versus qualified opportunity zone business property (meaning that the investing OZ Fund Directly invests and holds the qualified opportunity zone business property not through an OZ Subsidiary).
Community Development Corporation of Oregon Selects NES Financial to Administer Its Opportunity Zone Fund
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