MyTimeEquityPE Opportunity Zone Fund LLC

Fund Overview

MTE QOZ and Income Fund, LLC allocates capital across entities that own real estate inside Opportunity Zones, operate as Opportunity Zone businesses, or invest into other Opportunity Zone funds. Rather than concentrating in one building or one operator, the fund spreads exposure across several projects, which reduces the single asset and single sponsor risk that comes with a direct deal. It is managed by MyTimeEquity, so investors deal with the same team that manages the rest of their portfolio. A rural project in Kansas is in planning, positioning the fund for the enhanced rural basis step-up available on capital invested from 2027.

Tax Features

• Only the gain is reinvested. Unlike a 1031 exchange, the rest of the sale proceeds stay with the investor.
• The programme is now permanent. Opportunity Zone treatment no longer expires on 31 December 2026, so this is a continuing strategy rather than a closing window.
• Five year deferral from 2027. For gains invested on or after 1 January 2027, tax is deferred for up to five years from the date of investment rather than to a fixed statutory date.
• 30% basis step-up, three times the standard. A standard Opportunity Zone fund gives a 10% step-up after five years. A rural qualifying fund gives 30%, meaning a materially larger share of the original gain is never taxed. This fund targets rural projects for that reason.
• Ten year exclusion. Held the full targeted term, appreciation may be excluded from federal capital gains tax, with no depreciation recapture.
• 180 day window. Gains must reach the fund within 180 days. K-1 gains can start that clock at the partnership return due date.

Key Terms

• Structure: Qualified Opportunity Fund, Delaware LLC
• Strategy: Diversified allocation across Opportunity Zone real estate, operating businesses and funds
• Minimum investment: $50,000
• Targeted hold: 10+ Years
• Eligibility: Accredited Investors only

Speculative and illiquid. Available only to verified accredited investors. Offers are made solely through the Confidential Private Placement Memorandum. Express interest and a member of our team will reach out with full details. Targeted outcomes are not guaranteed. Read the Private Placement Memorandum in full before investing. Consult your own tax counsel and CPA for tax advice. This is not a recommendation to buy or sell any security.