PHT Opportunity Fund
A qualified opportunity fund that makes strategic investments in QOZ communities.
Our team acquires companies, real estate and other assets in a variety of industries providing long-term, sustainable growth to QOZ communities and companies. Our investment projects are designed to deliver competitive returns to investors and stakeholders.
What is a Qualified opportunity fund?
A Qualified Opportunity Fund (QOF) is a new investment vehicle created as part of the Tax Cuts and Jobs Act (TCJA) of 2017 to incentivize investment in targeted communities called Qualified Opportunity Zones (QOZs) to spur economic development and job creation in these distressed urban and rural communities.
What is a Qualified opportunity zone?
Qualified Opportunity Zones (QOZs) are census tracts of low-income areas designated by state governors and certified by the U.S. Department of the Treasury. Investors can invest in the development of QOZs through QOFs, which can then give them significant federal capital gains tax advantages while impacting communities and changing lives.
QOF Legislation Alerts
WhY INVEST IN OPPORTUNITY FUNDS
Investors can receive the following FOUR MAJOR BENEFITS by rolling their Capital Gains into a QOF within 180 days.
Defer Capital Gains
Investors can defer recognition of the capital gain invested until up to December 31, 2026 and postpone paying the federal tax obligation until the tax return due date in 2027.
Reduce Capital Gains
If an investor holds their QOF interest for 5 years, their federal deferred capital gain amount will be reduced by 10%. You MUST invest capital gains no later than December 31, 2021 to take the 10% Capital Gain Reduction.
After 10 years, No Additional Capital Gains Tax
If the investor holds the QOF investment for 10 years, any additional gain (in excess of the deferred gain recognized in 2026) on the sale of such QOF investment is not subject to federal income tax if sold prior to 2048.
Receive Dividends from Earnings
Investors might also receive income distributions from the QOF’s earnings.
The Redevelopment of an Iconic 28-Acre Commercial
Precooling and Warehouse Cooler Campus
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opportunity zone investing news
Notice of Proposed RulemakingPublic Inspection DocumentfacebooktwitterlinkedinOn Monday, April 12, 2021, the Internal Revenue Service (IRS) issued a notice of proposed rulemaking to be published in the Federal Register on Wednesday, April 13, 2021 in regard to several...
Pending Legislation: HR 970 of 2021IRS Notice 2021-10facebooktwitterlinkedinOn February 11, 2021, U.S. Representatives Tim Burchett (TN-02) and Henry Cuellar (TX-28) introduced a new bill to the House Ways & Means Committee called the “Opportunity Zone Extension...
Right now, over one thousand delegates are brainstorming as part of the 51st World Economic Forum. Global leaders, international economists and heads of cultural organizations have been meeting in the ski resort of Davos, Switzerland, annually; the site is symbolic as...
If you’re planning to recognize a capital gain in the near future, or are interested in investing a portion of an existing unrealized capital gain, Opportunity Funds are one of the best ways to invest in communities and make a large impact, while receiving tax advantages along the way. A win-win all around!