WHAT ARE THE ELIGIBILITY REQUIREMENTS FOR INVESTORS?
Eligible capital gains must be invested within 180 days of the sale that generated the gain; some exceptions may apply.2 Short-term or long-term capital gains can be used from the sale of virtually any asset class.
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WHAT ARE THE REQUIREMENTS FOR A QOZ INVESTMENT MANAGER?
In order for an underlying investment to qualify, it must meet certain requirements, including:
• Substantially improve properties (development/redevelopment) or place properties into service as first user
• Maintain long-term investments in QOZs
• Meet semi-annual testing requirements
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HOW IS CLARION POSITIONED TO INVEST IN QOZs?
Clarion has decades of experience creating value through real estate development. We are currently invested in
170 properties in areas designated as QOZs. Additionally, we own and operate
734 properties in submarkets neighboring QOZs across the U.S.
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