EFTA01374664.txt Text dataset_10 View on DOJ

This document provides additional disclosures regarding investments in Qualified Opportunity Funds (QOFs), outlining the potential tax benefits and risks associated with such investments. It advises prospective investors to consult with their own tax advisors and carefully review the Private Placement Memorandum for more details.

Subject

ADDITIONAL DISCLOSURES

Sender

—

Recipients

—

Document ID

DB-SDNY-0069467

Date

2017

The below summary is necessarily general, and each prospective investor is advised to consult with its own tax adviser with respect to the U.S. federal, state and local and non-U.S. tax consequences of and the filing requirements, if any, associated with the purchase, ownership and disposition of an interest in the Fund and the laws applicable to opportunity zone funds.

Investor members should understand that an investment in these distressed economic areas is subject to the risk that the anticipated economic growth may not materialize and could result in a loss of some or all of their investment.

Financial transactions/money flowLegal matters/litigation

Internal Revenue ServiceIRS

U.S.United StatesOpportunity Zone

Tone

Informative

Purpose

To provide additional disclosures regarding investment in Qualified Opportunity Funds (QOFs) and the associated tax benefits and risks.

Significance

This document outlines the potential tax benefits and risks associated with investing in Qualified Opportunity Funds (QOFs) under the Tax Cuts and Jobs Act of 2017.

File Name

EFTA01374664.txt

Dataset

dataset_10

Type

Text

Model

gemini-2.0-flash-001

Processed

2026-02-07T18:42:56.536553

DOJ Source

View on DOJ