What are Opportunity Zones?

The Tax Cuts and Jobs Act of 2017 created the Qualified Opportunity Zone program to encourage investment in low-income communities by providing tax incentives to invest in long term projects including:

      • Development of Bricks and Mortar Projects
      • Growth Capital for Operating Businesses

The major benefits of investing in a QOF include:

      • GAIN DEFERRAL: The taxpayer may defer the inclusion of capital gains in taxable income if the gains are reinvested within 180 days in a QOF. The deferred gain must be recognized on the earlier of (a) the date the investment in the QOF is disposed of or (b) 12/31/2026.
      • PERMANENT TAX EXCLUSION: 10% for gains held in the QOF for 5 years, additional 5% for gains held in the QOF for 7 years.
      • PERMANENT GAIN EXCLUSION: If the investment in the QOF is held by the taxpayer for at least 10 years, the investment basis will become the value received on the date it is sold or exchanged. Thus, gain exclusion on the sale of the QOF investment through 2047.

This is not an offer to sell or a solicitation to buy DPI Opportunity Fund. That can only be done by our Private Placement Memorandum (“PPM”). Securities offered by DPI Opportunity Fund are for accredited investors only. The shares being sold in this offering have not been approved or disapproved by the Securities and Exchange Commission or any state’s securities division. Nor has the Securities and Exchange Commission or any State securities department passed upon the accuracy or adequacy of the PPM or the disclosures provided therein. Any representation to the contrary is a criminal offense. © 2024 DPI Opportunity Fund.