Since you are a developer, it tells me that you are not asking how you can defer your own capital gain taxes by investing, but how you can capitalize on this market opportunity. The answer is not so simple. Basically, you would have to start your own fund or participate in a joint venture with other professionals in doing so. It would require no less than an attorney, CPA, you (as the developer) and management. It is a pretty substantial undertaking, in particular, if you are going to be the one to offer the fund. My sense is more that you would be well-served to network and partner with investment management groups who have the professional resources to administer the fund and all of its compliance while you do the developing. But if you are serious about having your own QOF that is available to investors, then you will need to start by engaging your team of professionals (lawyer, CPA, management, etc.). It's a much longer conversation from there, but I would suggest going to a couple of Opportunity Zone conferences/seminars, webcasts, etc. Here you will meet various relevant professionals that may be exactly what you need.