Qualified Opportunity Zones

Breakwater Exchange helps you unlock the full potential of qualified opportunity zones with expert guidance and tailored fund access. Maximize tax efficiency while investing in high-growth, underserved areas.

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Unlock the Power of Opportunity Zone Investment Funds with Breakwater Exchange

Breakwater Exchange gives you direct access to qualified opportunity zone investments that can deliver significant tax advantages while helping rebuild U.S. communities. Through specialized funds known as Qualified Opportunity Funds (QOFs), investors can defer, reduce, and even eliminate capital gains tax when reinvesting in designated zones. These long-term investments are ideal for those looking to balance impact with smart financial strategy. Our approach ensures clarity, compliance, and full alignment with your goals. Let’s run through a trio of potential tax advantages:

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  • Defer

    Capital gains taxes by reinvesting into a Qualified Opportunity Fund.

  • Reduce

    Your taxable gain is a step-up in basis when held for at least 5 to 7 years.

  • Eliminate

    Tax on the fund’s appreciation if held for a minimum of 10 years.

What Are Qualified Opportunity Zones?

Qualified opportunity zones are a federal incentive program created by the 2017 Tax Cuts and Jobs Act. These zones encourage long-term private sector investments in designated, underserved communities by offering attractive tax benefits to investors. Through QOFs, capital flows into real estate, infrastructure, and startup projects that might otherwise be overlooked, turning unrealized gains into both impact and growth.

  • What qualifies as a qualified opportunity zone? These are specific census tracts designated by state governors and certified by the U.S. Treasury. Today, there are over 8,700 qualified opportunity zones across the country.
  • What is a Qualified Opportunity Fund (QOF)? A QOF is a corporation or partnership that holds at least 90% of its assets in QOZ property. These funds invest in various developments, including commercial buildings, housing, and operating businesses.

Request a Qualified Opportunity Zone Fund Analysis

Contact Breakwater Exchange today for a free custom proposal and compliance review tailored to your project goals and capital gains for tax deferrals.

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Opportunity Zones by the Numbers

Qualified opportunity zones represent one of the most significant investment opportunities in today’s market. With over $6 trillion in unrealized capital gains in the U.S., these zones present a powerful vehicle for turning dormant assets into active, tax-advantaged growth. Roughly 18.2% of U.S. land is in QOZs, with over 1 million qualifying properties nationwide.

More than $234 billion has flowed into these communities over the past five years, proof that institutional and private investors alike see the potential. Breakwater Exchange helps you join that movement with the structure, support, sponsors, and insight from our process.

Check Out How Strategic Timing Turned Tax Savings into Long-Term Wealth

Discover how Breakwater Exchange helped a business owner defer millions in gains and build a diversified portfolio through Qualified Opportunity Zone Funds.

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FAQs About Our Qualified Opportunity Zone Solutions

Yes. Qualified Opportunity Funds (QOFs) can accept capital gains from a wide range of assets, including stocks, collectibles, and business sales. Breakwater Exchange helps you navigate this flexibility by structuring tailored QOF strategies that align with your liquidity events and long-term objectives.

No. You’re only required to reinvest the capital gain portion to access the tax benefits of a QOF. Breakwater Exchange works closely with you to determine the exact gain amount and create a reinvestment plan that keeps the rest of your proceeds liquid and accessible.

Yes. These tools serve different purposes and can complement each other for investors with both real estate and non-real estate gains. Breakwater Exchange builds integrated strategies to help you diversify across both vehicles while maximizing your tax advantages.

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Breakwater Exchange’s expert guidance helps you maximize returns while minimizing tax exposure, so you can invest with clarity and confidence.

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General Disclosure
All investing involves risk of loss of some or all principal invested. Past performance is not indicative of future performance. There can be no guarantee that any investment or strategy will achieve its stated objectives. Speak to your tax and/or financial professional prior to investing.

Real Estate / 1031 Risk Disclosure
There is no guarantee that any strategy will be successful or achieve investment objectives; Potential for property value loss – All real estate investments have the potential to lose value during the life of the investments; Change of tax status – The income stream and depreciation schedule for any investment property may affect the property owner’s income bracket and/or tax status. An unfavorable tax ruling may cancel deferral of capital gains and result in immediate tax liabilities; Potential for foreclosure – All fnanced real estate investments have potential for foreclosure; Illiquidity –These assets are commonly offered through private placement offerings and are illiquid securities. There is no secondary market for these investments;Reduction or Elimination of Monthly Cash Flow Distributions – Like any investment in real estate, if a property unexpectedly loses tenants or sustains substantial damage, there is potential for suspension of cash flow distributions; Impact of fees/expenses – Costs associated with the transaction may impact investors’ returns and may outweigh the tax benefts. Stated tax benefts – Any stated tax benefts are not guaranteed and are subject to changes in the tax code. Speak to your tax professional prior to investing.

Opportunity Zones Disclosures
Investing in opportunity zones is speculative. Opportunity zones are newly formed entities with no operating history. There is no assurance of investment return, property appreciation, or profits. The ability to resell the fund’s underlying investment properties or businesses is not guaranteed. Investing in opportunity zone funds may involve a higher level of risk than investing in other established real estate offerings. Long-term investment. Opportunity zone funds have illiquid underlying investments that may not be easy to sell and the return of capital and realization of gains, if any, from an investment will generally occur only upon the partial or complete disposition or refinancing of such investments. Limited secondary market for redemption. Although secondary markets may provide a liquidity option in limited circumstances, the amount you will receive typically is discounted to current valuations. Difficult valuation assessment. The portfolio holdings in opportunity zone funds may be difficult to value because financial markets or exchanges do not usually quote or trade the holdings. As such, market prices for most of a fund’s holdings will not be readily available. Capital call default consequences. Meeting capital calls to provide managers with the pledged capital is a contractual obligation of each investor. Failure to meet this requirement in a timely manner could elicit significant adverse consequences, including, without limitation, the forfeiture of your interest in the fund. Leverage. Opportunity zone funds may use leverage in connection with certain investments or participate in investments with highly leveraged capital structures. Leverage involves a high degree of financial risk and may increase the exposure of such investments to factors such as rising interest rates, downturns in the economy or deterioration in the condition of the assets underlying such investments. Unregistered investment. As with other unregistered investments, the regulatory protections of the Investment Company Act of 1940 are not available with unregistered securities. Regulation. It is possible, due to tax, regulatory, or investment decisions, that a fund, or its investors, are unable realize any tax benefits. You should evaluate the merits of the underlying investment and not solely invest in an opportunity zone fund for any potential tax advantage.