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There are many risk factors to consider with Opportunity Zones:

  • An Opportunity Zone Fund is speculative, illiquid, and involves a high degree of risk, including the loss of the entire investment.


  • Investors need to consider real-estate and tax-related risks associated with an investment in an Opportunity Zone, including:
    • Conditions affecting real estate in specific markets,
    • Changes in interest rates,
    • Availability of financing options,
    • Changes in real estate taxes.


  • The Opportunity Zone program is recently created under the Tax Cuts and Jobs Act of 2017,
    • Investors need to consider the risk that final IRS and Treasury Department regulations have yet to be issued:
    • Once issued, these regulations may impact investments in an Opportunity Zone Fund in unanticipated ways.
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