You want to be sure that the development will fit into an opportunity zone structure. For example, if it is currently under development and the developer is supposed to retain an interest in the building, then some restructuring might be necessary, or an investment may not be possible at all. If the development involves an existing building, then you need to "substantially improve" it. The entity holding the building (which needs to qualify as a qualified opportunity zone business) must not merely enter into a triple net lease with the lessee medical practice, but should operate an actual trade or business. And you must also have eligible gains to invest to make any of this work. There are several issues, but these are the first that come to mind.
