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Opportunity Zones Overview
Created as part of the Tax Cuts and Jobs Act, the Opportunity Zones program provides tax incentives for creating dedicated “Opportunity Funds” which will invest in Opportunity Zones. Yes, in order to take advantage of the program, your fund must be dedicated to investing in Opportunity Zones, and we will touch on how that is defined later. Opportunity Zones are economically-distressed census tracts across the country that have been designated for this benefit by state governments.