Individuals who are realizing a capital gain across all asset classes can invest those monies on a tax deferred basis, as long their gain is invested in a qualified opportunity fund within 180 days of the sale or exchange.  The process is very easy:

1. Agree to the subscription agreement;
2. Transfer funds to our third-party trust administrators;
3. Receive membership interest certificate and tax statement.

The whole process is usually completed within 48 to 72 hours.

In certain situations where an individual is facing the expiration of the 180 day window we can expedite the process to same day.

The capital gains must be invested in qualified opportunity funds that have 90% of their assets invested in qualified opportunity zones.

All capital gains on the sale, or exchange of any asset to an unrelated party invested within 180 days, are eligible for the tax benefits.

The minimum investment is $100,000.

Yes. Opportunity Funds are designed to be easier with less hassle than 1031 Exchanges.

Qualified opportunity zone business stock or LLC membership interest, or opportunity zone property are all eligible investments. Gateway Opportunity Fund is a qualified opportunity zone Limited Liability Company and you are investing in the entire interest of the company and all its holdings.

We have a subscription agreement that is signed by you the investor along with a wire transfer agreement. You will then be contacted by our third-party administrators to arrange the transfer of monies in exchange for your membership interest certificates.  All money is handled by our third-party trust administrators, do not send money directly to the fund.

Opportunity Zone rules allow for a stepped-up basis depending on the holding period. A 5-year hold will grant the investment a 10% stepped up basis. A 7-year hold grants the investment an additional 5% of stepped up basis, totaling 15% on original basis. Finally, after 10 years, investors permanently avoid any capital gains tax on any gains from the opportunity zone fund investment.

Investors have 180 days to invest realized capital gains.

No. You can take receipt of the gains, as long as you reinvest within 180 days. As an Opportunity Fund we have to certify with the IRS. You receive a tax statement at the end of the year. We use the best third-party administration.  As such they will certify your investment in an opportunity fund.

In part. The original taxes are deferred until December 31, 2026 (or the date of a sale, whichever is earlier). Investors will have to recognize a portion of the deferred gains that year. Investors may benefit from the step up in basis at years 5 (10%) and 7 (another 5%) if they reach either holding period before December 31, 2026.

We are very in-tune with the opportunity zone rules and regulations, and are keenly aware of the tax liability an investor may face in 2026. All of our forecasts are based on having cash available to distribute for any tax liability an investor maybe faced with on the original deferred investment.

Opportunity zones are currently being designated by the governors of each state. Each state may designate 25% of the eligible census tracts in their state. As of right now, all 50 states and Puerto Rico have submitted and have been approved for designated Opportunity Zones.

No. Opportunity zones must meet certain criteria to qualify. Census tracts with over 20% poverty and median family income no greater than 80% of the area medium will qualify. There are also contiguous zones, which are census tracts that are adjacent to a designated opportunity zone, and also do not exceed 125% of the median family income of that same opportunity zone.

New monies can be invested in an opportunity fund, however the investor would not enjoy the same tax benefits as realized capital gains.

These investments carry the same market risk that comes with most real estate investments. The funds 10-year investment period mean a greater chance of the investment living through a market cycle; while at the same time providing the manager with flexibility to maneuver different market fluctuations. However, the historical rate of appreciation is 7.3% Nationally over the last 100 years. Given a longer term outlook the stand alone value of the property in theory will naturally increase over time.