EFTA Document EFTA01375667

QOZ Definitions and Requirements Qualified Opportunity Zone Fund • Investors roll over capital gains from any asset sale into QOZ Fund within 180 days (only the gain portion is eligible for tax benefits) • QOZ Fund chooses date of formation and self-certifies on Form 8896 at end of tax year • 90% of QOZ Fund assets must be invested in QOZ property (QOZ stock, QOZ partnership interest or directly in QOZ Business Property) • Compliance is tested on the 6th month and on the last day