Ozone Capital Markets

A Qualified Opportunity Zone Source

Who We Are

Ozone Capital Markets LLC is an independent consulting firm helping individuals identify and connect with Qualified Opportunity Zone (QOZ) projects. As the number and diversification of QOZ funds increase, Ozone Capital Markets looks to serve as a resource to help educate and navigate the space. Since we are not a financial firm, we simply provide unbiased project listings and let interested investors connect with affiliated registered professionals for accredited qualification and follow up material.

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Opportunity Zone Basics

Defer Capital Gain

Initial Benefit

Investing into a Qualified Opportunity Zone enables you to defer your a gain until 2026.

Example

An investors sells a stock with a capital gain associated with it. If the gain associated with the stock is invested in a QOZ within 180 days of the transaction date, the taxes associated with the gain are deferred

Source: irs.gov

Reduce Capital Gain

Secondary Benefit

After a 5 year holding period, your invested capital gain tax is reduced by 10%

Example

A QOZ investment was made using eligible capital gains. Upon holding the QOZ investment for 5 years, only 90% of the original gain is subject to taxation.

Source: irs.gov

Eliminate Capital Gain

Long Term Benefit

After a 10 year holding period any gain from the QOZ investment becomes tax free.

Example

If the QOZ investment was held for ten years, an investor can elect to increase the basis of the QOZ investment to its fair market value on the date of the sale or exchange thus making any QOZ gain tax free.

Source: irs.gov