Opportunity Zone Real Estate Investing

Tax-advantaged strategies for individual investors and their advisors

FOR ADVISORS

FOR INDIVIDUAL INVESTORS

Top 5%

OZ Fund Manager by equity raised, per Novogradac

in OZ AUM

multifamily projects capitalized or in progress

capitalized in multifamily development

Created as part of the Tax Cuts and Jobs Act of 2017 to spur economic development in underserved communities across the U.S.

Investors have 180 days from a capital gains event to invest into a Qualified Opportunity Zone Fund.

Opportunity Zones are now a permanent part of the tax code following 2025 federal legislation.

Sale of
Stock

Sale of Real Estate

Sale of a Business

Sale of
Crypto

Carried
Interest

Partnership
Interests

Basis
Step-Up

Defer Original
Capital Gains Tax

Eliminate Taxes on
OZ Investment Gains

No Depreciation
Recapture

*These tax benefits are associated with the current OZ program (OZ 2.0), made permanent through federal legislation in 2025.

Have More Questions?

Blake Backer
Principal & Vice President,
Investor Relations
Western Region
blake@pinnacleoz.com
425.736.7084

John “JB” Menefee, CFA
Director of Investor Relations
Eastern Region
john@pinnacleoz.com
541.610.5671