About the QOF

What are Qualified Opportunity Funds?

A Qualified Opportunity Fund is a new type of investment vehicle, created by the Tax Cuts and Jobs Act of 2017 to encourage investment and spur development in newly created Qualified Opportunity Zones (QOZs). By investing recently realized capital gains into a Qualified Opportunity Fund, an investor is eligible to receive three primary tax benefits:

  1. Deferral of capital gains tax on the previous investment until December 31, 2026;
  2. Reduction of the amount of tax owed on the deferred gain of up to 15%, based on the achievement of 5- and 7-year holding periods; and
  3. Complete exclusion from capital gains tax of the appreciation of the fund investment at realization, following a 10-year holding period.

Our Qualified Opportunity Fund

The 2019 Grubb Qualified Opportunity Fund was launched to generate positive development in Qualified Opportunity Zones, newly designated census tracts incentivized for capital gains reinvestment to spur economic growth.

Grubb Properties has deep experience and a positive track record with projects in these areas throughout the southeastern United States. For example, four of our last 10 Link Apartments® sites are located in what are now QOZs.

Our fund continues Grubb Properties’ existing smart growth strategy, focusing on both commercial office and multifamily projects and the synergies that we believe exist between these two asset classes.

With shovel-ready seed investments, and our longtime commitment to working with communities, our 2019 Grubb Qualified Opportunity Fund offers significant advantages to investors, businesses, and neighborhoods.

Use our calculator below to see the advantages of capital gains tax savings by investing in our 2019 Grubb Qualified Opportunity Fund over a comparable non-tax-advantaged investment.


Total Tax Savings:

Click here to see the assumptions used in the calculation above.