QOF
Qualified Opportunity Fund. Must hold ≥90% of assets in QOZ property; testing dates and cure periods per statute and regulations.
Resources
Resources & Insights
Planning summaries and a working glossary of Opportunity Zone and Puerto Rico incentive terms. Not tax or legal advice.
Glossary
Key Terms
QOZB
Qualified Opportunity Zone Business. ≥70% of tangible property in a QOZ.
LIC
Low-Income Community — the tract category from which OZ 2.0 designations are drawn.
OBBBA
The statute amending the federal Opportunity Zone regime (OZ 2.0).
Substantial Improvement
QOZ business property generally requires original use in the QOZ or substantial improvement (often ~basis-doubling). Confirm against regulations and designations.
Insights
Insights
[PLACEHOLDER] Category
[PLACEHOLDER] Article title
[PLACEHOLDER] One- to two-line summary.
[PLACEHOLDER] Category
[PLACEHOLDER] Article title
[PLACEHOLDER] One- to two-line summary.
[PLACEHOLDER] Category
[PLACEHOLDER] Article title
[PLACEHOLDER] One- to two-line summary.
Investor Inquiry
Request Information
Puerto Rico Growth & Resilience Fund I is live. Accredited investors may request information.
Accredited Investor InquirySubmitting an inquiry is not an offer, a solicitation, or a commitment of any kind.
