Is property that is (i) qualified opportunity zone stock, (ii) qualified opportunity zone partnership interest, or (iii) qualified opportunity zone business property.
As an investor, when you think about “property,” the first thing that might come to mind is “stuff you own.” The definition of a QOF property isn’t all that different, but it takes different forms, as shown in the graphic below. The fund can invest in stock, partnership interest or tangible business property actually situated within the QOZ.
The graphic below shows a breakdown of property in which a Qualified Opportunity Fund might invest:
