1031 Exchange on Steroids

Simply put, our double net lease strategy for capital gains can offer a shortcut to OZ cash flow as you're forgoing a lot of the construction/development risk.

To expand, Newly constructed NNN lease properties located in Opportunity Zones can be acquired pre-Certificate of Occupancy and renegotiated as NN lease agreements to fully qualify as an OZ investment.

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Timeline for Capital Gain to be Reinvested:

• The date on which you receive a K-1 notifying you of the eligible gain is not relevant.  Partners in a partnership, shareholders of an S corporation, and beneficiaries of estates and non-grantor trusts have the option to start the 180-day investment period on any of the following dates:

  • the last day of the partnership taxable year (December 31, 2024);

  • the same date that the partnership’s 180-day period begins (July 1, 2024); or

  • the due date for the partnership’s tax return, without extensions, for the taxable year in which the partnership realized the eligible gain (March 15, 2025). 
     

• Other: 180 days - This period starts on (and includes) the date the gain is recognized)

  • This includes stock, crypto, business, etc.​

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Click  HERE  for all other Opportunity Zones Frequently Asked Questions (link to irs.gov)