INVESTOR TAX INCENTIVES

We use two separate tax incentive programs in our fund. This way our investors will receive a significant tax-free return in as little a 5 years.

Opportunity Zone (OZ) Tax Incentives

A Temporary Tax Deferral

for capital gains reinvested in an Opportunity Fund. The deferred gain must be recognized on the date the opportunity zone investment is sold or December 31, 2026, whichever comes first.

A Step-up in Basis

For capital gains reinvested in an Opportunity Fund. The basis of the original investment is increased by 10% if the investment in the qualified opportunity zone fund is held by the taxpayer for at least 5 years, and by an additional 5% if held for at least 7 years, excluding up to 15% of the original gain from taxation.

A Permanent Exclusion

From taxable income of capital gains from the sale or exchange of an investment in a qualified opportunity zone fund, if the investment is held for at least 10 years. Note: this exclusion applies to the gains accrued from an investment in an Opportunity Fund, not the original gains.

Qualified Small Stock Benefit (QSBS) Tax Incentives

This incentive provides investors tax-advantaged returns of the greater of 10 times their investment or $10M tax-free

Must be held for at least 5 years

The valuation must be less than $50M when the investment is made

Must be a Corporation (or an LLC taxed as a corporation)

These types of companies are not eligible:
Professional services (such as health, law, engineering, architecture, and brokerage services)
Banking, insurance, financing, leasing, or similar businesses
Farming
Mining or natural resource production or extraction
Operating a hotel, motel, restaurant, or similar business

We use this incentive as a backup in case if any of our companies get acquired before the 10-year OZ window is met or if investors invest non-capital gains into our fund.

Any historical performance data represents past performance. Past performance does not guarantee future results; current performance may be different than the performance data presented; The GTIF is not required by law to follow any standard methodology when calculating and representing performance data; The performance of the GTIF may not be directly comparable to the performance of other private or registered funds or companies; The securities are being offered in reliance on an exemption from the registration requirements, and therefore are not required to comply with certain specific disclosure requirements; The Securities and Exchange Commission has not passed upon the merits of or approved the securities, the terms of the offering, or the accuracy of the materials.

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