Opportunity Zone Investments
via our affiliate, HR Capital LLC

U.S. investors hold roughly $6.1 trillion in unrealized capital gains, representing a significant untapped resource for economic development. Recent legislation has created new tax incentives for the investment of capital gains through investment vehicles known as Opportunity Funds.

The premise of these funds is to spur economic development in targeted areas of the United States designated as Opportunity Zones. It is projected that $100 billion dollars will be invested through Opportunity Funds, with the majority of investments projected to come through real estate.

Deferral of Capital Gains Tax

Capital gains tax is deferred if rolled into an Opportunity Fund. The deferred tax would be recognized on December 31, 2026, unless the investment is sold sooner.

Reduction of Deferred Gain

The basis of the original investment is decreased by 10% if the investment is held for 5 years. If the investment is held for 7 years, the basis is decreased by an additional 5%. The tax on the initial deferred gain is reduced by 15% if held for 7 years.

Permanent Gain Exclusions

If the investment is held for 10 years, the basis of such property will be equal to fair market value of such investment on the date the investment is sold or exchanged.


HR Capital is leading the way in Opportunity Zone Funding and is now accepting investors for HRC Qualified Opportunity Funds. Learn more about this revolutionary new capital gains tax shelter and begin investing with HR Capital today.


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