The document outlines a simplified two-tiered fund structure for Qualified Opportunity Zone (QOZ) investments. It describes the hierarchy and constraints of investments from a QOZ Fund into QOZ Businesses and further into QOZ Business Joint Ventures (JVs) with partners, which are connected to property assets. The document specifies minimum investment percentages in QOZ Businesses and QOZ Properties.
doj/DataSet10/EFTA01378912.pdf
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