Opportunity Zone Magazine Volume 1, Issue 3 | Page 60
60 OPPORTUNITY ZONE MAGAZINE | VOLUME 1 • ISSUE 3
HOW TO ACHIEVE
SYMMETRY WITH
OPPORTUNITY ZONE FUNDS
AND PRIVATE EQUITY FUNDS
By Dannielle Lewis and
Josh Graham
With a vast amount of capital available, PE funds are exploring OZs despite challenges with risks, fixed
holding periods and deal structures.
Many have been riding the Opportunity Zone roller
coaster since the Tax Cuts and Jobs Act of 2017
unleashed a flood of new regulations and tax forms.
A couple years later, most have figured out how to navigate
those twists and turns to make most deals work. Many have
been able to develop and collaborate on real estate deals
including having the structure, organization and everything
else needed to understand most single and multi-asset projects.
The vast majority of qualified opportunity funds (QOFs) to
date have focused on real estate investments.
However, real estate is only a small piece of what the
qualified opportunity zone (QOZ) legislation was supposed
to accomplish. The bigger opportunity was supposed to lie
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