1. Deferral of Capital Gains – The initial income taxes due on proceeds from current capital gains reinvested in OZ's can be deferred as long as until December 31, 2026.
2. Reduction of Capital Gains – after holding an investment in an OZ for seven years, the deferred capital gains taxes due is reduced by 15%.
3. No Capital Gains on OZ profits – after holding an investment in an OZ for 10 years, an investor’s disposition of an OZ investment does not result in any additional federal income capital gains taxes.
RNS provides OZ investors high quality, risk-adjusted OZ investment opportunities that leverage on our firsthand knowledge of the area. RNS is a logical choice for investors with capital gains looking for quality OZ investments.