are new investment vehicles created as part of the Tax Cuts and Jobs Act of 2017 to incentivize investment in targeted communities called “Opportunity Zones”, which are census tracts designated by state and federal governments targeted for economic development. In return for these investments, investors receive several tax benefits, which vary depending upon the time capital remains invested in a Qualified Opportunity Zone (QOZ) Fund. There are many of these QOZ Funds to choose from – we’re compiling a list of them for your review!