Discover QOFs
A Powerful Addition to Your 1031 Exchange Strategy
Qualified Opportunity Funds were created to give investors an additional way to defer capital gains and pursue long-term growth. For many investors, a QOF becomes a practical solution when a 1031 exchange is too restrictive or no longer fits their goals.
Park View OZ brings the benefits of QOF investing into a simple, accessible structure designed for long-term compounding.
Why Investors Look Beyond a Traditional 1031 Exchange
- A failed or partial 1031 can trigger a new 180-day window for a QOF investment.
- Can defer remainder “boot” amounts.
- Provide a fallback when a 1031 cannot be completed: Sales proceeds are not segregated, 45-day property identification failure, or 180-day closing failure.
- Unlike a 1031, only the gain needs to be reinvested, not the full proceeds.
- Improves cash liquidity by keeping principal available.
- Can defer gains from the sale of any type of asset – not just commercial real estate.
What Makes Park View OZ Different
Park View OZ (PVOZ) combines the advantages of a Qualified Opportunity Fund with the transparency and convenience of a publicly traded REIT.
As a publicly traded stock, our investors benefit in several ways:
- No investor accreditation requirements: open to all investors.
- No investment minimums: purchase as little as one share on the open market.
- No complicated partnership (K-1) tax forms: simple 1099-DIV reporting.
- No capital lockup or forced liquidation: shares are freely tradeable.
- Low industry fees: 0.75% management, 0% carried interest.
Our fund is structured to deliver the full benefits of Opportunity Zone investing by giving our investors the control they need to maximize these powerful incentives.
When a QOF Strategy May Be a Good Fit
Investors often consider Park View OZ when:
- They realize gains from real estate, business sales, stock portfolios, or other assets.
- A 1031 exchange becomes challenging due to timing or other requirements.
- They want the option to defer the tax while keeping the principal portion of the sale proceeds unencumbered.
A QOF strategy can be especially helpful for investors who value liquidity, flexibility, and long-term planning.
How the Process Works
- Realize a capital gain from the sale of an appreciated asset.
- Invest the gain amount into a QOF within the applicable 180-day window.
- Defer taxes on the original gain for up to 5 years and potentially reduce the tax liability by 10% under the new legislation (OBBBA).
- Hold for 10 years to become eligible for up to 30 years of 100% tax-free appreciation of the QOF.
- Manage your investment with the freedom to buy or sell shares as needed.
The process is straightforward, allowing investors to focus on tax planning rather than procedural constraints.
Get Started
If you would like to explore whether Park View OZ fits your investment objectives, we welcome the opportunity to connect.
These pages are prepared for informational purposes only and are not offered as legal, tax, or investment advice. All content provided is of a general nature and does not address the particular circumstance of any particular individual or entity. We encourage you to seek guidance regarding your individual financial needs from legal, tax or investment professionals. Investments, including our shares of stock, have inherent risks including the risk of principal loss.