Don't Pay Tax on Your Capital Gains. Invest Them.
Defer your capital gains until 2026. Eliminate taxes on appreciation after 10 years. Build stronger communities while building wealth.
Instead of paying tax on your capital gains, we can help you defer, reduce, and eliminate.
Unrealized capital gains held by U.S. investors
Expected investment in Opportunity Zones over 10 years
Designated Qualified Opportunity Zones nationwide
Hold period for 100% tax-free appreciation
What Are Opportunity Zones?
Opportunity Zones are a federal tax incentive program created by the Tax Cuts and Jobs Act of 2017 to spur economic development in designated low-income communities across all 50 states, D.C., and U.S. territories.
Investors can defer capital gains taxes by investing in Qualified Opportunity Funds (QOFs)
Investments must be made within 180 days of realizing the gain
Hold for 10+ years and pay ZERO tax on appreciation
Any type of capital gain qualifies (stocks, real estate, business sales, crypto)
No "like-kind" requirement (unlike 1031 exchanges)
"Opportunity Zones represent the single largest U.S. community impact business development initiative undertaken in the last thirty years. This is Veracor's specialty."
Designated Opportunity Zones
Across all 50 states, D.C., and U.S. territories
The Three Tax Benefits of Opportunity Zone Investing
Defer Your Capital Gains
When you invest capital gains into a Qualified Opportunity Fund within 180 days of sale, you defer paying tax on those gains until December 31, 2026—or when you sell the QOF investment, whichever is earlier.
Keep 100% of your capital working for you
Reduce Your Tax Burden
For investments made before 2022, holding for 5+ years provided a 10% reduction in deferred gain. Holding 7+ years provided 15% reduction. While these step-up benefits have sunset for new investments, the deferral and elimination benefits remain powerful.
Historical benefit for early investors
(This benefit applied to investments made before January 1, 2022)
Eliminate Tax on Appreciation
If you hold your QOF investment for at least 10 years, ANY appreciation on that investment is 100% tax-free. Your basis is stepped up to fair market value—meaning you pay ZERO capital gains tax on decades of growth.
This is the most powerful benefit still available
Important: The Opportunity Zone program runs through 2047, giving investors up to 20+ years of tax-free growth potential on QOF appreciation.
Calculate Your Potential Tax Savings
See how investing in a Qualified Opportunity Fund could benefit you.
Opportunity Zones vs. 1031 Exchange
Which capital gains deferral strategy is right for you?
| Feature | 1031 Exchange | Opportunity Zone Fund | Winner |
|---|---|---|---|
| Eligible Gains | Real estate only | ANY capital gain (stocks, crypto, business, real estate) | OZ |
| Like-Kind Requirement | Yes - must buy similar property | No - invest in diversified fund | OZ |
| Timeline to Invest | 45 days to identify, 180 days to close | 180 days from gain recognition | OZ |
| Tax Deferral Period | Indefinite (through successive exchanges) | Until Dec 31, 2026 or sale | 1031 |
| Tax Elimination | Only at death (step-up in basis) | After 10-year hold (while living) | OZ |
| Investment Control | Direct property ownership | Professional fund management | Depends |
| Diversification | Single property typically | Portfolio of OZ investments | OZ |
| Community Impact | None required | Invests in economically distressed areas | OZ |
| Complexity | High (QI required, strict timelines) | Moderate (invest in fund) | OZ |
| Estate Planning | Step-up at death | Step-up at death OR 10-year exclusion | OZ |
Eligible Gains
Like-Kind Requirement
Timeline to Invest
Tax Deferral Period
Tax Elimination
Investment Control
Diversification
Community Impact
Complexity
Estate Planning
Choose 1031 Exchange if:
- Your gain is ONLY from real estate
- You want indefinite deferral through successive exchanges
- You prefer direct property ownership and control
- You plan to hold until death for step-up
Choose Opportunity Zone Fund if:
- Your gain is from stocks, crypto, business sale, or real estate
- You want potential tax ELIMINATION while still alive (after 10 years)
- You prefer professional management and diversification
- You want to create community impact
- You missed the 45-day 1031 identification deadline
Many investors use BOTH strategies: 1031 for real estate gains, OZ Funds for stock/crypto/business sale gains.
How to Invest in Our Opportunity Zone Fund
Realize Gain
Sell an appreciated asset (stocks, real estate, business, crypto) and realize a capital gain. Your 180-day clock starts now.
Consult
Schedule a consultation with our team to discuss your situation, review fund documents, and understand the investment opportunity.
Invest
Invest your capital gains into the Veracor Qualified Opportunity Fund. Only the gain amount needs to be invested to qualify for tax benefits.
Defer & Grow
Your capital gains tax is deferred while your investment grows within the QOF. Report annually on IRS Form 8997.
Harvest Tax-Free
After holding for 10+ years, sell your QOF investment. Pay the deferred tax on your original gain, but pay ZERO tax on all appreciation.
Realize Gain
Sell an appreciated asset (stocks, real estate, business, crypto) and realize a capital gain. Your 180-day clock starts now.
Consult
Schedule a consultation with our team to discuss your situation, review fund documents, and understand the investment opportunity.
Invest
Invest your capital gains into the Veracor Qualified Opportunity Fund. Only the gain amount needs to be invested to qualify for tax benefits.
Defer & Grow
Your capital gains tax is deferred while your investment grows within the QOF. Report annually on IRS Form 8997.
Harvest Tax-Free
After holding for 10+ years, sell your QOF investment. Pay the deferred tax on your original gain, but pay ZERO tax on all appreciation.
The 180-day investment window is critical.
If you recently sold assets with capital gains, contact us immediately to ensure you don't miss your deadline.
What Capital Gains Qualify?
Unlike 1031 exchanges, Opportunity Zone investments can defer gains from virtually ANY appreciated asset sale.
Stocks & Securities
Gains from selling appreciated stocks, bonds, mutual funds, or ETFs
Example: Sold $500K in Apple stock with $300K gain
Real Estate
Gains from selling investment property, land, or commercial real estate
Example: Sold rental property with $1M capital gain
Business Sale
Gains from selling a business or partnership interest
Example: Sold ownership stake in company for $2M gain
Cryptocurrency
Gains from selling Bitcoin, Ethereum, or other cryptocurrencies
Example: Sold crypto holdings with $400K gain
Collectibles & Art
Gains from selling art, collectibles, or other appreciated assets
Example: Sold art collection with $250K gain
Section 1231 Gains
Gains from selling depreciable business property held over 1 year
Example: Sold business equipment with $150K gain
Important Note
Only capital gains qualify for OZ benefits. Ordinary income does not qualify. Depreciation recapture is treated as ordinary income and does not qualify.
Critical Deadlines & Requirements
180-Day Window
You must invest your capital gain into a QOF within 180 days of the sale or exchange that triggered the gain. Miss this deadline and you lose OZ benefits entirely.
Only Gains Qualify
You only need to invest the gain amount, not the full sale proceeds. The gain amount receives OZ tax benefits; any additional investment is treated normally.
Example: Sell asset for $1M with $400K gain → Invest at least $400K in QOF
90% Asset Test
A QOF must hold at least 90% of its assets in Qualified Opportunity Zone Property. Veracor manages compliance so you don't have to.
Substantial Improvement
For existing properties, the QOF must substantially improve the property (invest more than the building's basis) within 30 months of acquisition.
10-Year Hold
To eliminate tax on appreciation, you must hold your QOF investment for at least 10 years. The program runs through 2047.
Annual Reporting
Investors must file IRS Form 8997 annually to report QOF investments. Form 8949 is used in the year of initial investment to elect deferral.
All deferred gains must be recognized by this date (or earlier if you sell your QOF investment). Plan your tax strategy accordingly.
The Veracor Opportunity Zone Fund
Fund Name
Veracor Qualified Opportunity Zone Fund
Structure
Partnership (pass-through taxation)
Focus
Real estate & operating businesses in OZ
Management
Veracor Capital, LLC
Investment Thesis
We target Opportunity Zone investments at the intersection of community need and economic opportunity—focusing on healthcare facilities, mixed-use development, and essential services in underserved areas that align with our Four Pillars strategy.
Diversified Portfolio
Access a portfolio of OZ investments rather than single-property risk
Professional Management
Experienced team handles acquisition, development, and asset management
Four Pillars Alignment
Investments align with Veracor's Home, Health, Finance, and Technology pillars
Transparent Reporting
Quarterly updates, annual K-1s, and clear communication on fund performance
ROSI Framework
Return on Social Impact measurement alongside financial returns
SEC Compliant
Offered under Regulation D 506(c) for accredited investors
Minimum investment and accreditation requirements apply. Contact us for current fund terms and offering documents.
Opportunity Zone Frequently Asked Questions
Answers for investors, CPAs, and legal advisors
Compliance & Credentials
IRS Compliant
Qualified Opportunity Fund
SEC Regulated
Regulation D 506(c)
Entoro Securities
Registered Broker-Dealer
Veracor Capital
Professional Fund Management
Form 8996
Annual QOF Certification
Our offerings under Rule 506(c) are for accredited investors only. Veracor's Qualified Opportunity Fund self-certifies annually by filing Form 8996 with its federal income tax return. Entoro Securities Inc. is a registered broker-dealer (FINRA/SIPC). Verify at brokercheck.finra.org
Ready to Defer Your Capital Gains?
Don't Let Your 180-Day Window Close
If you've recently sold appreciated assets—or plan to—now is the time to explore Opportunity Zone investing. Every day you wait is a day of potential tax savings lost.
Calculate Savings
See how much you could save
Download Guide
Get our comprehensive OZ investor guide
Schedule Consultation
Discuss your specific situation
Request Opportunity Zone Fund Information
When you request information, you'll receive:
Need urgent assistance?
If your 180-day deadline is approaching, call us directly at (855) 837-2267