Epstein File EFTA01375667: Asset and Construction (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01375667: Asset and Construction (DS10)

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This document contains information about Qualified Opportunity Zone (QOZ) definitions and requirements, including asset and construction criteria. It discusses tangible property ownership, asset acquisition after 2017, capital gains rollover provisions, and holding periods of 30-31 months. The document outlines requirements for assets to qualify as 'good QOZ assets' and references specific timelines for acquisition and construction activities.

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asset construction

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Excerpt 1

QOZ Definitions and Requirements QOZ Business Property Qualified Opportunity QOZ Zone Fund Business Investors roll over capital gains from **Asset** test -

Excerpt 2

70% of the tangible Any tangible property located in a any **asset** sale into QOZ Fund within property owned or leased by the QOZ acquired after 2017 and

Excerpt 3

capital (excluding land) within 30 months assets must be 'good QOZ assets' held for up to 31 months for on these two dates, implying a 6-12 acquisition, **construction**