Qualified Opportunity Funds
Opportunity zone funds for capital gains investors
Liquid's QOF and QOZB structures give accredited investors a passive path into Austin OZ real estate — with professional asset management and compliance built in.
- Defer tax on the original gain until recognized
- Potential basis step-up on deferred gain (program rules apply)
- Potential elimination of tax on QOF appreciation after 10 years
Since 2021
Austin OZ operator
3
Successful exits
21
Austin OZ tracts
6
Active projects
Proven exits at Montclaire St (Barton Hills) and 107 W Johanna in SoCo — completed twice.
Liquid QOF II · Now accepting inquiries
Request fund information
Get current fund terms, project pipeline details, and next steps for accredited investors.
Reg D 506(c) · Accredited investors only · Not an offer to sell securities
Fund options
Two active fund structures for different goals
QOF II for passive investors. QOZB II for operators deploying their own OZ capital.
Liquid QOF II
Our flagship fund for passive accredited investors seeking tax-advantaged exposure to Austin OZ residential development.
Liquid QOZB II
For investors operating their own qualified opportunity zone business — structured OZ real estate deployment in Austin.
Institutional-grade compliance
Fund administration, reporting, and OZ asset tests managed by an experienced Austin operator — not a remote sponsor.
What makes a qualified opportunity zone fund?
A Qualified Opportunity Fund (QOF) invests at least 90% of its assets in qualified opportunity zone property. Investors roll eligible capital gains into the fund within 180 days of realizing the gain.
Liquid manages the full lifecycle — sourcing deals, development, leasing, and OZ compliance — so investors participate through fund units rather than direct property ownership.
- Defer tax on the original gain until recognized
- Potential basis step-up on deferred gain (program rules apply)
- Potential elimination of tax on QOF appreciation after 10 years
FAQ
Common questions
3 questions
Tax Benefits
Liquid Funds
Investment Process
This page is for informational purposes only and does not constitute tax, legal, or investment advice. Securities are offered only through official fund documents to verified accredited investors under Reg D 506(c). Past performance is not indicative of future results. Tax benefits depend on individual circumstances and current law. Consult your own tax, legal, and financial advisors before investing.