Fortuitous Qualified
Opportunity Fund

Proprietary, transformational investments in U.S. Opportunity Zones

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Fortuitous Qualified Opportunity Fund

Eligible Investments through the Fortuitous Qualified Opportunity Fund may receive tax deferral on current gains, reduction of current tax liability, and tax free treatment on all appreciation and growth within the Fund
Fortuitous Partners organizes each Fund as a Qualified Opportunity Fund in order to optimize tax advantage and incentives alongside traditional tax structure
Tax Advantages associated with Opportunity Funds allow Fortuitous to provide higher than market post-tax IRR to investors

Opportunity Fund Timeline

Year 1

Gains rolled into an OF within 180 days of sales

Year 5

Tax on original gain is reduced by 10%

Year 7

Tax on original gain is reduced by an additional 5% to 15%*

Year 8

Deferred tax on original gain is due.  Investor need to pay tax on 85% Original Capital Gains

Year 10

Upon sale, no tax on post acquisition gains/OF interest

* Fortuitous Partners believes that through the use of depreciation and leverage, that an additional step-up in basis is likely.

Deal Structure

Acquires stock or partnership interest of qualified OZ (the “SPE”), and the SPE uses investments to acquire and improve the property.