How To Invest in Opportunity Zones

  • All investments in Opportunity Zones must be made via Qualified Opportunity Funds.
  • You must have capital gains (i.e. realized value generated through prior investments).
  • If you have capital gains to invest, you have two options:
    • Passively invest in an existing fund. See lists of some of existing funds below:
    • Form your own fund. We encourage you to seek professional assistance to explore this option, as the formation of a fund also requires compliance with SEC regulations.
  • A Qualified Opportunity Fund (QOF) is subject to a semi-annual test to determine if it holds at least 90% of its assets in qualified opportunity zone property
    • Qualified opportunity zone property:
      1. Qualified opportunity zone stock;
      2. Qualified opportunity zone partnership interest;
      3. Qualified opportunity zone business property.
    • A QOF can directly acquire qualified opportunity zone business property or do so indirectly by investing in a qualified opportunity zone business that holds tangible property in an Opportunity Zone.

Disclaimer: The information contained herein is provided without warranty of any kind. The Kentucky Cabinet for Economic Development does not accept any responsibility or liability for the accuracy, content, completeness, legality, or reliability of the information contained on this website. Further, the available projects listed herein may or may not have the necessary characteristics for the Opportunity Zone program. The Kentucky Cabinet for Economic Development encourages each interested Investor to perform its own due diligence to ensure the project complies with the requirements of 26 CFR ยง 1.1400z2(d)- 1, et seq.