OPPORTUNITY ZONE BENEFITS
As a Qualified Opportunity Zone Business (“QOZB”), equity in Big Sky Select has been formed to qualify as a qualified investment for a Qualified Opportunity Fund (“QOF”) and for investors desiring to take advantage of the significant tax benefits associated with Opportunity Zone (“OZ”) gain deferral. Potential benefits of OZ gain deferral include delayed payment of capital gains tax, reduction in the ultimate tax paid, and elimination of gain on back-end liquidation of the investment upon compliance with applicable holding periods.
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