fund
Qualified Opportunity Funds
In network coverage since October 21, 2026 · 1 story
Network coverage
allocators
OZ 1.0 investors must recognize deferred gains on Dec. 31, 2026; rollovers generally barred
About 25,000 investors hold more than $100 billion of deferred gains, and unfinished OZ 1.0 projects face new property and funding tests.