Key Insights from the 369 Funds OZ 2.0 Q&A
Bringing Clarity to a Complex Transition With OZ 2.0 launching January 1, 2027, investors have questions — and at 369 Funds, we believe the best strategy is an informed strategy. That’s why we...
OZ-2.0 vs OZ-1.0
OZ 2.0 vs. OZ 1.0: What Changed and Why It Matters From Pilot Program to Permanent Policy When the Opportunity Zone (OZ) program launched in 2017, it was designed as a time-limited experiment to...
Five-Year Rolling Deferral OZ Investing
A Permanent Tax-Advantaged Investment Framework OZ 2.0: A National Reset With Local Implications On January 1, 2027, the Opportunity Zone (OZ) program enters its next chapter — OZ 2.0 — with:...
How OZ 2.0 Supports Long-Term Wealth Creation for Accredited Investors
A Permanent Tax-Advantaged Investment Framework For accredited investors, the Opportunity Zone (OZ) program has always been about more than tax deferral — it’s about strategically redeploying...
Case Study: How We’re Structuring OZ & Rural Projects for OZ 2.0 Returns
From Policy to Practice The Opportunity Zone (OZ) program’s legislative overhaul — taking effect January 1, 2027 — has generated headlines about permanent status, rolling five-year deferrals, and...
Case Study: Leveraging QROF Incentives in South Texas’Brownsville Opportunity Zone
Where Border Growth Meets OZ 2.0 South Texas — and the Brownsville region in particular — has been one of the most dynamic economic stories of the past decade. Positioned at the intersection of...
How the New 70% Median Income Rule Reshapes the OZMap in Texas & Beyond
From 80% to 70%: A Quiet Rule With Big Impact One of the most overlooked — but potentially most impactful — changes in OZ 2.0 is the new 70% median income rule for tract eligibility. Under OZ 1.0,...
Why Jan 1, 2027 Is Your Investment Sweet Spot: OZDesignations, Tax Timing & the ‘Dead Zone’
The Date That Changes Everything If you follow Opportunity Zones (OZs) closely, you already know January 1, 2027 is a landmark date. That’s when OZ 2.0 officially launches, bringing permanent...
369 Funds Project Opportunities and Workflow for Q3
As we approach the third quarter of 2025, we are excited to share that 369 Funds is gearing up to unveil several thrilling projects. These initiatives encompass geothermal energy, data centers,...
Reporting 101: Compliance Needs for OZ Investors & What 369 Funds Is Doing Differently
Why Compliance Is About to Get RealUnder OZ 1.0, compliance requirements were relatively light. Annual IRS Form 8996 filings confirmed that funds met the 90% asset test, but investor-facing...
QROFs: The Rural Investment Game-Changer with a 30% Tax Benefit
Why Rural Opportunity Zones Are Getting a Big BoostFor years, Opportunity Zones (OZs) have primarily been associated with urban revitalization — think redeveloping downtown corridors, renovating...
Obsolete or Opportunity? How the Five-Year Rolling Deferral Simplifies OZ Investing
From Complexity to ClarityWhen Congress first introduced the Opportunity Zone (OZ) program in 2017, it was hailed as a once-in-a-generation tax incentive — a way to reduce or defer capital gains...
What Is OZ 2.0 (and Why It Matters): Your Fresh Guide to Opportunity Zones Starting Jan 1, 2027
A New Era for Opportunity Zone InvestorsSince its inception in 2017, the Opportunity Zone (OZ) program has transformed how investors think about capital gains. By offering significant tax...
Summer Newsletter 2025
NOTABLE PROVISIONS FOR QOZ UNDER THE NEW OBBBA The QOZ program has been extended indefinitely New rolling gain deferral and permanent 10% basis step-up New Qualified Rural Opportunity Funds with...
The Accredited Investor’s Guide to Opportunity Zone Investments
Opportunity Zones (OZs) present a unique investment vehicle for accredited investors seeking tax advantages while fostering economic growth in underserved areas. This guide explores the key...
369 Funds & Hexas Partnership: Advancing The Production Of Nature Based Solutions In Bio Materials
369 Funds is excited to announce our partnership agreement with Hexas Biomass Inc. (Hexas), an award-winning bio-materials company focused on the production of regenerative, plantbased raw...
369 Funds & Sequence Capital Going Beyond Net Zero Through Pyrolysis
Exceeding net-zero, 369 Funds is thrilled to announce its foray into the pyrolysis recycling sector, taking end-of-life (ELT) tires and breaking them down into useful industrial products. This...
Exploring Geothermal Power: 369 Fund’s Green Solution for Future Data Center Energy Demand
Recent discussions on data center technology have gained momentum as more companies seek innovative ways to process data securely and sustainably. This growing interest has motivated 369's QOZ Fund...
