Largo
Businesses that are located within an Opportunity Zone can establish Opportunity Zone stock or Partnership Interest shares. These programs allow investors with capital gains to potentially defer taxes on their investments in a business. Businesses can use these funds to purchase or lease tangible property that will be used in the Opportunity Zone during the holding period.
Investors who have capital gains to reinvest can purchase real estate that is located within an approved Opportunity Zone. Investments can be made on an individual basis or through a authorized Opportunity Fund.