Yes, a Qualified Opportunity Fund can accept investments of deferred gains and straight cash (non-gain), even from the same investor. The investor just won't get Opportunity Zone benefits from the cash portion of the investment.
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How can I create a joint venture as a QOF for my project?
Can I mix both cash investments and capital gains from investors?
Answers
All the investments figure to be cash. But you can mix qualified and non-qualified cash in the same Qualified Opportunity Fund without any penalty.
It is possible to have both capital gain rollover and non capital gain investments in a Qualified Opportunity Fund.
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