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Anthony Azar

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Real Caveats For Real Estate Qualified Opportunity Funds

Posted by Anthony Azar on Nov 2, 2018

The Qualified Opportunity Zone program offers a slew of potential benefits for investors facing capital gains taxes. Investing your gains in a Qualified Opportunity Fund can help defer taxes on those gains, while supporting economic growth in a low-income area.

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Digging Beneath The QOF Clutter

Posted by Anthony Azar on Nov 1, 2018

At Realized Holdings, we spend a lot of time reminding clients that due diligence is essential when it comes to real estate investments. Due diligence is also important when it comes to investing in a Qualified Opportunity Fund (QOF) as part of the overall Qualified Opportunity Zone program (QOZ). This tax-deferral program allows you to invest capital gains into QOZs, with the added benefit of spurring lower-income community development.

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The 13 Things You Need To Know About Setting Up A Qualified Opportunity Fund (“QOF”)

Posted by Anthony Azar on Aug 20, 2018

The key for real estate developers, fund sponsors and investors is to familiarize themselves with the Qualified Opportunity Zone Program (“OZP”) early so they can take advantage of its benefits when planning new projects. From a sponsor perspective, it is essential to ensure that their QOF is structured properly to allow investors making an investment to receive the full potential tax benefits of the QOZ program.  Based upon the statute, various published articles1, and our participation in the Novogradac Opportunity Zone Working Group (a network of real estate professionals, lawyers and investors that work together to lobby solutions for incentive issues within the opportunity zone space), here are some high-level basics:

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Capital Gains Strategies: Taking Charge Of Your Gains

Posted by Anthony Azar on Aug 13, 2018

Most investors are likely aware that geopolitical turmoil exerts its toll on the markets and, in turn, on their investment portfolio. A massive crisis is not even necessary to impact someone’s portfolio value.  Market volatility is something every stock and bond investor has to learn to endure.

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Qualified Opportunity Funds Vs. Opportunity Funds: Are They Interchangeable?

Posted by Anthony Azar on Aug 6, 2018


Googling the term “opportunity fund” leads to approximately 194 million results, and the definition of still is not explicitly clear when delving through these results. Adding to the confusion are the websites, such as Enterprise Community Partners (ECP), pointing out that some opportunity funds are based on “a new provision in the Tax Cuts and Jobs Act”, and are “a new class of investment vehicles that aim to responsibly drive much-needed capital in distressed communities throughout the nation.”1 In other words, ECP is talking about the newly passed Qualified Opportunity Fund (QOF) program.

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(Almost) Everything You Need To Know About Qualified Opportunity Zone Investments

Posted by Anthony Azar on Jul 30, 2018

Excitement about, and interest in, the new Qualified Opportunity Zone Program (OZP) is growing among investors, developers and sponsors. This program promises some exciting benefits, such as:

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Properly Defining Qualified Opportunity Zone: Business Property

Posted by Anthony Azar on Jul 23, 2018

People and businesses invest money in different property types for all sorts of reasons. From a legal standpoint, property is defined as something you own. Qualified Opportunity Funds (“QOF”) are uniquely positioned to invest in Qualified Opportunity Zone (“QOZ”) Business Property in a way that may change strategies for investors across the U.S.

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Qualified Opportunity Zone: Partnership Interest

Posted by Anthony Azar on Jul 16, 2018

The term partner or partnership is one of the most overused terms in the business world today.  It takes on a variety of definitions depending upon context. However, the concept of partnerships, or rather, partnership interests, are more well defined when it comes to the Qualified Opportunity Zones (“QOZ”) Program.

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Qualified Opportunity Zone Stock: Buying Pieces Of A Company

Posted by Anthony Azar on Jul 9, 2018

Qualified Opportunity Zone Stock, or QOZ, is one of the three designated asset types collectively called Qualified Opportunity Zone Property, in which a Qualified Opportunity Fund (“QOF”) can invest.

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The Concept Of “Property” Among Qualified Opportunity Funds

Posted by Anthony Azar on Jul 5, 2018

Investing in a Qualified Opportunity Zone (QOZ) program is fairly straightforward. An investor takes their realized gain from an asset sale and invests it in a Qualified Opportunity Fund (“QOF”) to defer taxes on that gain. At the same time, the investor will potentially avoid capital gains on the appreciation of the Qualified Opportunity Zone Property. Another bonus is the QOF will put their funds to work in a low-income community that might be in dire need of resources. In business parlance, this represents a “win-win-win.”

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