OZ Magazine, Volume 1, Issue 3


Potential Issues with OZ Compliance for Real Estate Focused Opportunity Funds
What are the various asset classes that real estate focused QOFs are investing in?
Frank Lucas
The Securities Laws Landscape for OZ Funds and their Managers
How to make sure that fund managers comply with security laws and don’t become an unintentional investment adviser.
Christopher Rogers
Puerto Rico’s rare position in the OZ space
After decades of decreasing economic activity, Puerto Rico is an attractive jurisdiction for OZ investment today, offering special incentives and favorable tax rates for investors in its 800 designated OZs.
Why and how we strategically should measure social impact in OZs
Impact Measurement standards are essential for fulfilling the initiative’s promise to empower U.S. communities that have long been left behind.
Reid Thomas
State Tax Conformity with Opportunity Zones
Some states conform to federal OZ rules, while some do not and others offer state-level benefits beyond federal conformity.
Matthew A. Johnson
How to Achieve Symmetry with Opportunity Zone Funds and Private Equity Funds
With a vast amount of capital available, PE funds are exploring OZs despite challenges with risks, fixed holding periods and deal structures.
Josh Graham
Opportunity Zones and Economic Impact: A Practical Fund Approach
The OZ program is built to enable sustainable and positive economic impact, and the approach to doing so is practical. Here are the tools.