Opportunity Zone Funds: What Investors Need to Know for 2026 and 2027
How qualified opportunity funds work, what the One Big Beautiful Bill Act changed, and QOF market data through 2025.
Read →For Executives approaching a liquidity event
Approaching a liquidity event: plan before the money arrives
An acquisition, IPO or exit can change your finances overnight. Why it pays to learn private markets before the proceeds land.
Why it comes up
Why liquidity events look at private real estate
- Large, one-time proceeds that need a long-term plan.
- Capital gains that may be eligible for deferral strategies (Opportunity Zones, from 2027 under new rules).
- Desire to diversify quickly after concentration.
What to watch
Considerations specific to you
- Avoid deploying a windfall into a handful of deals quickly.
- Tax timing matters: coordinate with advisors before the event.
- Expect a surge of pitches; have your vetting framework ready.
Accreditation
How accreditation usually applies
Most private real estate offerings are limited to accredited investors. Sponsors using Rule 506(c) must verify your status.
- Net worth test: $1 million+, alone or with a spouse or spousal equivalent, excluding your primary residence.
- Income test: $200,000+ individually or $300,000+ jointly in each of the last two years, with the same expected this year.
Summary of SEC rules for education. Confirm your status with your advisor; sponsors may request documentation. See who qualifies.
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Educational content only; not investment, tax or legal advice, or an offer to buy or sell any security.