Question regarding Qualified Opportunity Zones

[Anurag V.]

Hi All,

I was wondering if someone can educate me about QOZs.

Is the opportunity zone investment applicable to individual investors looking to offset capital gain or does it have to be through an opportunity fund or REIT to get the capital gain offset?

This is for a QOZ in Philadelphia for a 5 level multifamily.

Would appreciate any help. Thanks.