Christopher Steele from Chamberlain Hrdlicka and Ron Raitz from Atlanta Deferred Exchange gave an interesting and in-depth presentation on Opportunity Zones and 1031 Exchanges. The presentation covered the pros and cons of both. The four most important elements you need to understand in doing your due diligence on QOZ fund structures are:

• What are the front end costs
• What is the back-end promote
• What return percentage does the general partner start participating in the return
• What’s the history and track record of the general partner