OZ INVESTMENT FUND

A 7-year holding increases the rolled-over capital gain investment basis 5% for a total of 15%... Investors can defer their original tax bill until December 31, 2026, at the latest, or until they sell their Opportunity Fund investments, if earlier... Opportunity fund investments held in the fund for at least 10 years are not taxed for capital gains.

Also known as: OZ Investment Fund, LLC