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What is the process to setup a QOF and accept investor funds?

What are the steps to set up a Qualified Opportunity Fund I cannot miss? How can I take the funds into a QOF?


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  • David LeGrand
    August 14, 2025

    The full answer would be a bit complicated, but in essence, for real estate development, I recommend a two tier structure with both an LP for the capital gain rollover investors and an LLC for other accredited investors. Both require securities expedition documentation, subscription agreements, possibly a private placement memorandum, and state securities law compliance. Not to mention a proper purchase and sale agreement. For detailed advice, my rate is $400 per hour. A complete OP Zone document set generally runs between $9K and $12,000, including filing fees, resident agent fees and my fees.

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