Riverside QOF
Census tract 17-031-8403
Tax Planning
QOZ fund · capital gains deferral
Defer capital gains with QOZ. QOF + QOZB structuring.
Opportunity Zones (created by 2017 TCJA) offer two big tax benefits: defer capital gains from any sale by reinvesting in a Qualified Opportunity Fund (QOF), and eliminate the gain on the QOF investment after 10 years of holding. Investment must be in designated Opportunity Zones (about 8,700 lower-income census tracts). Common uses: real estate development in zones, operating businesses in zones. We structure the QOF and QOZB.
How it works
How we handle Opportunity Zone, end-to-end.
Opportunity Zones (created by 2017 TCJA) offer two big tax benefits: defer capital gains from any sale by reinvesting in a Qualified Opportunity Fund (QOF), and eliminate the gain on the QOF investment after 10 years of holding.
1
Eligible gain identification
Capital gain from any sale (stocks, real estate, business sale) can be reinvested in a QOF within 180 days. Both short-term and long-term gains qualify. Some gains have specific rules (Section 1231 gains).
2
QOF formation
Form a Qualified Opportunity Fund (LLC or Corp) and self-certify QOF status on Form 8996. QOF must hold 90%+ in QOZ Property (either direct property in zone or stock/partnership interests in QOZB).
3
QOZB structure (if applicable)
Most QOFs hold a QOZB rather than direct property. QOZB is an operating business in the zone (LLC or Corp) with 70%+ tangible property in the zone, 50%+ income from zone activity, and less than 5% non-qualified financial property.
4
Investment + 10-year hold
Invest equity in QOZB through QOF. Hold for 10 years to fully eliminate the gain on the QOF investment. Deferred original gain is recognized December 31, 2026 (or earlier if investment is sold).
What we'll set up for you
A clean handoff, in four steps.
You give us the basics. We handle the state, the IRS, and the compliance clock so you can focus on the business.
01 · Name + Brand
A name that's actually available.
Real-time check against the state register, USPTO trademark database, and matching domains.
02 · State filing
Filed with the Secretary of State.
We submit your Articles, pay the state fee on your behalf, and return the stamped certificate.
03 · Federal IDs
EIN + the right tax setup.
Federal Employer ID with the IRS, plus state tax accounts when your business needs them.
04 · Stay compliant
Registered Agent + deadline tracking.
Your agent on file in every state, with every renewal and annual report tracked in one calendar.
Pricing
Transparent opportunity zone pricing.
Government fees pass through at cost. No upsells.
Single-investor QOF
$9999
Personal QOF + QOZB.
QOF formation, self-certification (Form 8996), QOZB structuring, operating documents. For single investor reinvesting personal capital gains.
Get startedMulti-investor QOF
$29999
QOF + securities documentation.
QOF for multiple investors. Includes private placement memorandum (PPM), subscription agreements, securities law coordination. For QOFs raising from outside investors.
Get startedComplete project structuring
$59999
QOF + QOZB + project documents.
Full project structuring: QOF, QOZB, real estate or operating business documents, lender coordination, investor documentation. For major QOZ projects ($5M+ invested capital).
Get started FAQ
About the Opportunity Zone Structuring Service.
What is opportunity zone structuring?
Opportunity zone structuring uses a Qualified Opportunity Fund to invest capital gains into designated low-income zones, deferring and potentially reducing tax on those gains and, if held long enough, excluding gains on the new investment. It is a powerful but rule-heavy incentive. We help form the entity and coordinate with your advisors.
How does the opportunity zone tax benefit work?
You reinvest eligible capital gains into a Qualified Opportunity Fund within a window, deferring tax on the original gain, and if you hold the fund investment for the required years, the appreciation on the new investment can become tax-free. The timing rules are strict, and we flag them so the benefit is preserved.
Who should consider an opportunity zone investment?
Investors with significant capital gains to reinvest and a long-term horizon in real estate or businesses located in opportunity zones, since the biggest benefit requires a multi-year hold. It suits sophisticated investors, and we help structure the fund and entities with your advisors.
What is a Qualified Opportunity Fund?
It is the investment vehicle, usually an LLC or corporation, that holds opportunity-zone property or businesses and through which you make the qualifying investment, subject to asset and testing requirements. We form the fund entity and structure it to meet the requirements with your tax counsel.
What are the deadlines involved?
You generally must invest the gain into the fund within 180 days, and the largest benefit requires holding the investment for a set number of years, so both the entry and the hold have strict timing. We flag the deadlines so the structure captures the intended tax treatment.
Is opportunity zone investing risky?
Like any concentrated real estate or business investment, yes, and the tax benefit should not drive an otherwise bad investment, so the underlying deal must stand on its own. We handle the entity structuring while you and your advisors evaluate the investment itself.
Do I need advisors for this?
Yes: opportunity zone rules are complex and interact with your broader tax and investment picture, so tax and investment counsel are essential to do it right. We form and structure the fund and related entities and coordinate closely with your advisors on the tax details.
Are the opportunity zone benefits still available?
The program has specific dates and evolving rules, so the availability and terms of certain benefits change over time, which makes current guidance important. We flag the current status so your structuring reflects the rules that actually apply now.
Can File.Business help structure an opportunity zone investment?
We form and structure the Qualified Opportunity Fund and related entities, obtain EINs, and provide agents, coordinating with your tax and investment advisors, so the legal structure supports the opportunity zone strategy they design.
SOC 2 Type II audited
220,000+ businesses. 60-day money-back. State fees passed through at cost.
Your operating system, not a transaction
Every deadline auto-tracked across your entities. Compliance Score visible year-round.
Transparent pricing
No hidden fees. No upsells at checkout. State fees disclosed upfront.