THE PIONEERS OF

OPPORTUNITY FUND
DEVELOPMENT.
Opportunity Zones were passed in 2018, making this venture
very new and still in its early stage. Allowing you to take
advantage of being an early market player.

Right now is the time to set up an OZ Fund. The marketspace

needs it. Your business NEEDS it! We encourage you to embrace
OZ Funds. As the picture begins to form, and your imagination
beings to wonder about what an OZ fund could do for your
business. When you are ready. Eazy Do It Opportunity Funds is
here to help you get your started.

Eazy Do It Opportunity Funds is the country’s leading OZ Fund

Development Company. We set up the second qualified
opportunity fund in the country to open, the first business
focused oz fund in the country to open and are currently
responsible for the development of over $15Billion in OZ Funds.
Moreover two of our developed funds have been recognized as
a Top 25 Fund Manager and Eazy Do It is recognized as a
National Top 10 OZ Expert.
David Sillaman
TOP 10 OZ EXPERT

Eazy Do It Opportunity Funds is the country’s

leading OZ Fund Development Company. We set
up the second qualified opportunity fund in the
country to open, the first business based oz fund
to open and are currently responsible for the
development of over $15Billion in OZ Funds. “An investment in
Moreover two of our developed funds have been knowledge always pays
recognized as a Top 25 Fund Manager and Eazy
the best interest.”
Do It is recognized as a National Top 10 OZ
Expert. ― Benjamin Franklin”

What constitutes success? Just like Benjamin

Franklin believed, at EazyDoIt, we believe that
well-designed systems are a precursor to success.
That’s why we invest the proper resources to
infuse proactive planning, lessons learned, and
sound methodology that makes the difference
between success and failure.

We work with clients to develop structured turn-

key opportunity fund solutions for businesses and
real estate development projects which produce
positive economic, social, and environmental
returns for investors, stakeholders, and the
community.

I invite you to experience an Eazier way!

Sincerely,
AS SEEN IN
FACT SHEET *COURTESY OF WHITE HOUSE FACT SHEET

ENCOURAGING INVESTMENT: Opportunity Zones will spur private-sector investment to

revitalize hurting communities and unleash their economic potential.

● In 2017, President Trump signed the Tax Cuts and Jobs Act, which established
Opportunity Zones to incentivize long-term investments in low-income communities
across the country. These incentives offer capital gains tax relief to investors for new
investment in designated Opportunity Zones.
● Opportunity Zones are anticipated to spur $100 billion in private capital investment.
● Incentivizing investment in low-income communities fosters economic revitalization
and job creation and promotes sustainable economic growth across the Nation.

LIFTING UP COMMUNITIES: Opportunity Zones help drive economic growth and lift up
communities that have been left behind.

● Opportunity Zones are a powerful vehicle for bringing economic growth and job
creation to the American communities that need them the most.
● On average, the median family income in an Opportunity Zone is 37 percent below
the State median.
● The average poverty rate in an Opportunity Zone is more than 32 percent, compared
with a rate of 17 percent for the average United States census tract.
● More than 8,760 communities in all 50 States, the District of Columbia, and 5
Territories have been designated as Opportunity Zones.
● Nearly 35 million Americans live in communities designated as Opportunity Zones.

CREATING OPPORTUNITY FOR ALL: President Donald J. Trump is encouraging investment to

create opportunity in distressed communities.

● In 2018, President Trump signed an Executive Order establishing the White House
Opportunity and Revitalization Council.
● The Council is chaired by the Secretary of Housing and Urban Development, Ben
Carson, and is comprised of 16 Federal agencies.
● The Council is engaging all levels of government to identify best practices and assist
leaders, investors, and entrepreneurs in utilizing the Opportunity Zone incentive to
revitalize low-income communities.
● The Council is improving revitalization efforts by streamlining, coordinating, and
targeting existing Federal programs to economically distressed areas, including
Opportunity Zones.
● Lack of coordination and targeting has led to cumbersome applications, program
waste, and ineffective benefits.
● The Council will consider legislative proposals and undertake regulatory reform to
remove barriers to revitalization efforts.
● The Council will present the President with a number of reports identifying and
recommending ways to encourage investment in economically distressed
communities.
QUALIFIED OPPORTUNITY
ZONES AND FUNDS
INTRODUCTION
“We’re providing massive tax incentives for private
investment in these areas to create jobs and opportunities
where they are needed the most.”

President Donald J. Trump

OPPORTUNITY
FUNDS
A BLUE OCEAN WAITS YOU.
DISCOVER. DEVELOP. DEPLOY.
The world of investing has
fundamentally changed. Recent tax
laws and changes have opened a new
blue ocean of potential investors. Like
any opportunity in life, timing is critical.
There is a limited window of time to
capitalize on opportunity funds before
the market becomes too saturated.
 A VISION WITH
A MISSION
The Opportunity Zone Investment program is structured to promote
development in economically distressed communities by providing
tax incentives for Opportunity Zone Investing. Investors divert their
investment gains – tax-deferred – into a qualified Opportunity Fund
that invest in businesses and property development within a
Qualified Opportunity Zone. Additional tax incentives are available
the longer the Opportunity Zone investment is held.
 AN
OPPORTUNITY
WORTH SEIZING
The U.S. currently holds $6.1 trillion in
unrealized capital gains, representing a
significant untapped resource for economic
development. With the introduction of the Tax
Cuts and Jobs Act of 2017, Opportunity Funds
were created as an investment vehicle for
targeted areas called Opportunity Zones. This
allows for the benefit of investors in
Opportunity Funds with certain tax incentives,
$6,100,000,000,000 and for underserved communities within with
exists in eligible capital gains Opportunity Zones, where the funds can be
utilized to fund projects that will add value to
that could be invested in
the communities that need it most.
Qualified Opportunity Funds
The program establishes a mechanism that
enables investors with capital gains tax
liabilities across the U.S. to receive favorable
tax treatment for investing in Opportunity
Opportunity Zones were Funds that are certified by the U.S. Treasury
passed in 2018, making this Department. The Opportunity Funds use the
venture very new and still capital invested to make equity investments in
businesses and real estate in Opportunity
in its early stage. Allowing Zones designated by each state with over
you to take advantage of 8,700 qualified locations.
being an early market
player. When realizing the tremendous benefits for all
those involved, many are finding themselves
seeking the information and expertise to start
Right now is the time to set their own Opportunity Fund or to invest in an
up an OZ Fund. The existing fund to enjoy the tax incentives and
marketspace needs it. contribute to economically distressed
communities.

That’s where you come in…

IMPACT INVESTING
ACROSS THE US

8,700 Designated Opportunity Zones

EazyDoIt Developed Fund Locations

30 DAY 30+ $18+

Turnaround Developed Billion and
Or Less Funds Counting
HOW OPPORTUNITY FUNDS
WORK
THE TEN-YEAR INCENTIVE.

Full step-up in basis to fair

market value at time of exit.
All gains Tax Free.
-100%
Tax Break Reduction

Taxes on capital
gains is due at 90%
-15%

Year 10
Tax on original capital
gain is reduced by 10%
Year 6

-10%
Year 5

Roll over gain into

Opportunity Fund
(defer tax on gain)
0
2020 2025 2026 2030

OZ Yearly Timeline
 THE
UNTAPPED
POTENTIAL
WHAT’S YOUR
NICHE?
Any Nature. Any Diversity.
Limitless Potential
• Real Estate •Undeveloped/New
• Energy Land
• Education • Aerospace
• Retail • Aviation
• Manufacturing • Utilities
• Community • Infrastructure
Development • Industrial Sectors
• Technology • Media
• Hospitality • Cannabis
• Biotech • Transportation
• Film • Financial Services
SETTING UP A QOZ
FUND

To become a Qualified Opportunity Zone Fund, the

IRS states that an eligible taxpayer must simply self-
certify by completing a Tax Form 8996 and
attaching the form to their federal income tax
return for the taxable year. Through this process,
no further action or approval is required by the IRS,
which makes the process relatively easy and
straightforward.

However, this also means that very few guardrails

are in place for these fund managers aside from
applying the proper hold period and investing at
least 90% of the Fund’s holdings within the
designated Opportunity Zone boundaries. This
makes it especially important that investors vet
fund managers to ensure their investment capital is
being properly deployed.

“According a recent study by Forbes

the average cost to set up a Qualified
Opportunity Fund is $95,000”
TYPES OF
OPPORTUNITY
FUNDS

There are FOUR types of Qualified Opportunity

Funds.

1. C - Corp Based Opportunity Funds selling

stock to capital gain investors.
2. Partnership based Opportunity Funds selling
membership units to capital gain investors.
These funds are typically LLC based and used
for Real Estate and smaller friends & family
funds where a everyone receives a K-1 at the
end of year.
3. REIT. (Real Estate Investment Trusts) REITS
use a two tier structure for a OZ fund. The
core fund is a C-Corp that invests into a
holding company, typically an LLC. This
holding company holds the real estate. REIT
based OZ funds have additional REIT
compliance it must adhere to.
4. Public Opportunity Funds. These are OZ funds
that are listed on public markets. These funds
are usually consider pink sheet funds.
WHAT IS ZONE
STOCK?

QOZ Stock is defined as any stock in a domestic

corporation which meets the following
requirements:

1. The stock is acquired by the QO Fund after

December 31, 2017, at its original issue (directly
or through an underwriter) solely in exchange
for cash;

2. At the time the stock was issued, the

corporation was a QOZ Business or for a new
corporation, it was formed for purposes of
being a QOZ Business; and

3. During substantially all the QO Fund’s holding

period of the stock, the corporation was a QOZ
Business.
ADDITIONAL OZ FUND
INFORMATION
 SEC
RULE 506 OF REGULATION D
Majority of Opportunity Funds are
Regulation C Offerings.

IMPORTANT NEED TO KNOW

INFORMATION!
ADDITIONAL STATE
BLUE SKY LAWS
Under Rule 506(c), a company can broadly solicit Blue sky laws are state regulations established as
and generally advertise the offering and still be safeguards for investors against securities fraud.
deemed to be in compliance with the exemption The laws, which may vary by state, typically
requirements if: require sellers of new issues to register their

● The investors in the offering are all offerings and provide financial details of the deal

accredited investors; and and the entities involved. As a result, investors

● The company takes reasonable steps to have a wealth of verifiable information on which

verify that the investors are accredited to base their judgment and investment decisions.

investors, which could include

reviewing documentation, such as W-
Day 1 Understanding Blue Sky Laws
2s, tax returns, bank and brokerage Blue sky laws—which serve as an additional
statements, credit reports and the like. regulatory layer to federal securities rules—
usually mandate licenses for brokerage firms,

Purchasers of securities offered pursuant to Rule investment advisors, and individual brokers

506 receive "restricted" securities, meaning that the offering securities in their states. They require

securities cannot be sold for at least six months or a that private investment funds register not only in

year without registering them. their home state but in every state where they
wish to do business.
Companies that comply with the requirements of
Rule 506(b) or (c) do not have to register their
Issuers of securities must reveal the terms of the
offering of securities with the SEC, but they must file
offering, including disclosures of material
what is known as a "Form D" electronically with the
information that may affect the security. The
SEC after they first sell their securities.
state-based nature of these laws means each
jurisdiction can include different filing
requirements for registering offerings. The
process usually includes a merit review by state
agents who determine whether the offering is
1
balanced and fair for the buyer.
7
3 REASONS WHY
YOU SHOULD SET
UP A OZ FUND
TIMING: Like any harvest in life there is a time,
place and season to maximize a seeds potential.
Right now you will never have a better time to set
up a OZ Fund than now. With less than 5% of all OZ
Funds being business focused you have a full blue
ocean ahead of you and being the first OZ Fund in
your niche.

SUPPLY / DEMAND: We are currently in a inverted

Supply - Demand yield curve.

● DEMAND: The current potential investment

demand ceiling for the OZ Fund Marketspace
is $6.1 Trillion. That’s how much capital gains
there was last year alone. The Dept of
Treasury’s own announcements anticipate
$250B to be invested in OZ Funds in 2019.

● SUPPLY: As of writing, there is an estimated

300 Total OZ Funds in the marketspace. With
a total market cap estimated to be $80B

RETAINED EQUITY IN YOUR BUSINESS: When an

OZ Fund invests into your business it does so by
purchasing equity. However, unlike a Venture
Capital deal, the OZ Fund doesn’t want to own your
equity long term. As a matter of fact. It wants your
business to buy it back over a 10 year period of
time.
OZ FUNDS
FOR MANUFACTURING

As Manufacturing executive, you may be interested

in raising capital to for your business. The 2017 IRS
Tax rule changes have enabled additional tax break
called Opportunity Zones where businesses can
provide new tax breaks to investors investing in
them. The tax rules that the IRS has laid out with
regard to Opportunity Zones have been both
complex, confusing and evolving as they have been
updating these rules ever since they were originally
announced as part of the 2017 tax rule changes.

The IRS has designated certain low and middle

income areas in cities all across the Unites State as
qualified Opportunity Zones that can take advantage
of this program under certain rules and guidelines of
the 2017 IRS Tax law. While some Manufacturing
executives have been skeptical about the longevity
and validity of the program, other more progressive
and dynamic business owners and managers have
seen “Opportunity Zones” as a way for their clients
to both reduce and postpone (5 year - 10%) their
current capital gain tax requirements, and in many
cases completely eliminate their future capital gains
taxes on their new OZ Fund investment (While
holding it for 10 years). Additionally, investors who
are taking profits from their stock sales, can also take
advantage of these “Opportunity Zone” tax benefits,
as long as they are invested in a qualified opportunity
zone fund investment.
OZ FUNDS
FOR MANUFACTURING

Too many Manufacturing executives and investors

initially looked at the program as some sort of “IRS
Tax Gimmick”, but when they kicked the tires and
looked under the hood and they then realized that
this program will benefit both them as an investor,
the fund manager and the fund; all at the same time.
A Win-Win-Win scenario for all involved. Not only
that, the investment dollars will be going into these
low and middle income areas of the county to help
real estate deals that previously were having a
difficult time attracting capital, but the investors get
beyond what a 1031 exchange would have given
them in postponing their capital gains taxes and by
providing all these additional benefits.

As a Manufacturing executive, you are trying to

educate your investors on the profitability and
validity of your investments and projects. The
hardest part is that the IRS has rolled out the
“Opportunity Zone” IRS Tax rules and they’ve been
updated a few times since their inception. When you
are pitching a new investment in your project, you
need to make investors aware that there is a
difference in tax consequences for a Opportunity
Zone investment inside or outside the Ozone. It is not
all an apples and apples comparison. It’s is truly an
apples and oranges comparison.
OZ FUNDS
FOR MANUFACTURING

So now that you know a little

about Opportunity Zones, how can
I apply this knowledge to my
Manufacturing business and
company?
First thing you need to do is fully read this e-book on
Opportunity Zones. Why is the knowledge of this so
important to your project? First of all, Opportunity
Zones is one of the most significant changes to IRS
Tax law that has happened in the last 10 years. Many
don’t know most of its nuances and specifics, and
thus don’t take them into account when making their
own business decisions.
WHO WILL
BENEFIT MOST?

1) Your client is qualified investor who has just made a Real Estate or
stock sale and have a current capital gain tax issue.

If they invest it all in a Manufacturing Opportunity Zone Fund, by holding

their investment for 5 years; they will reduce their tax base by 10% and if
they hold it the new investment for 10 years or more, they will not have
to pay capital gains on the future profits and capital gains from this new
investment. This can be a significant savings when you analyze it against a
typical 1031 exchange in Real Estate. 1031 have currently not been
available to non-real estate capital gains (i.e Stock Sales).

2) A Manufacturing business owner is interested in raising capital to

fund their business that resides in an opportunity zone.

If a business owner creates a Manufacturing Qualified Opportunity Zone

fund, they need to make potential investors aware that if they invest in
their project which resides in a Opportunity Zone. The investor will be
able to receive the capital gains tax breaks of 5 years – 10%, and by
holding it for 10 years or more, not paying capital gains on the new
current investment. This will make their attractiveness of their
investment into their project different when comparing it to non-
opportunity zone investments that do not provide that same tax benefits.
When you analyze the IRR of opportunity zone project with the IRR of a
non-opportunity zone project, you can see the net difference in taxes paid
or not paid at the end of the investment cycle.
EXAMPLE
SCENARIO #1

A qualified investor A has made a Real

Estate Sale and made $1,000,000 in profit
from the sale of their property.

They could use the 1031 rules to take that

profit, invest in another property of equal or
greater value and postpone the capital gains on
that money. Alternatively, if they invested the
$1,000,000 in a Manufacturing Opportunity
Zone Fund; they can postpone by 5 years them
paying their capital gains tax by 10%; and if they
hold the opportunity zone investment for a
total of 10 years or more, they would pay ZERO
capital gains on the future investment gains
from that OZone investment.
EXAMPLE
SCENARIO #2

A qualified investor B has made a Stock

sale and made a $500,000 profit on the
sale.

There are no 1031 tax rules allowing the client

to postpone paying taxes on their capital gains.
By client B investing these profits into a
Manufacturing Opportunity Zone property, a
Opportunity Zone business or Qualified
Opportunity Zone fund, they can postpone by 5
years paying their capital gains tax by 10% and
if they hold the opportunity zone investment
for a total of 10 years or more, they would pay
ZERO capital gains on the future investment
gains from that OZone investment.
EXAMPLE
SCENARIO #3

You want to purchase a warehouse for

your Manufacturing business and
operations for $5,000,000 in an
Opportunity Zone. They have $1,200,000
to put down from the sale of another
Real Estate sale that they sold.

All of it is profit and subject to capital gains

unless they do a 1031 exchange or invest in an
Opportunity Zone property. The problem is that
the client has gone through a divorce, their
credit is bad and even though they have the
down payment, they do not believe they can
qualify for a mortgage. If they invested
$1,200,000 in the project, they could they can
postpone by 5 years them paying their capital
gains tax by 10% and they hold the opportunity
zone investment for a total of 10 years or more,
they would pay ZERO capital gains on the future
investment gains from that ozone investment.
EXAMPLE
SCENARIO #4

You want to acquire land to build a

Manufacturing facility that is in low or
middle income area of their city that is
within an Opportunity Zone.

They are interested raising capital to acquire it,

but have never raised capital themselves
before. The business model and proforma
projections show that the project will cash flow.
By the company creating their own Qualified
Opportunity Zone fund (A separate
corporation), it will allow them to raise money
for the acquisition. Opportunity Zone Fund is
designed with the intent of investment in a
targeted company, but also with the intent to
be paid back with a certain rate of return to the
investor during a set investment timeframe.
Because management of the fund is also
typically the management in targeted company,
it can be up to the fund managers and
corporate management whether they keep or
pay back the investors of their investment.
AVENUE
FOR INVESTORS

Opportunity Zones are an avenue for your investors

to take their capital gains and postpone them for 5
years, and remove future capital gains liabilities by
investing in your opportunity zone investment for
over 10 years or more. It is important whether they
are investing in an opportunity zone or setting up a
qualified opportunity zone investment fund, they
need a professional tax advisor to guide them on
how their investment plays out with regard to how
capital gains are treated and when they are able to
do things based upon current IRS Tax law. This is not
a simple tax rule that they can easily research online,
and should seek out the guidance of educated tax
profession allowing them to make the correct
decisions about their money.
 WHAT YOU WILL NEED
FOR A SUCCESSFUL
OZ FUND
MARKETING | WEB | IT FINANCIAL LEGAL
DESIGN
• IT Consultation • Forecasted Income • Legal Formation / IRS EIN
• Professional Logo Number
Design ✔ Domain Setup &
Statements • State & City Registration
Purchase
• Brand Style Pack ✔ Web Hosting • Forecasted Use of • Corporate Governance (if
✔ Logo Files ✔ DNS stock based)
For All Management
Proceeds ✔ Articles of Inc
Media ✔ SSL Certificate • Forecasted VC ✔ Bylaws
✔ Letterhead Acquisition ✔ Audit Committee
✔ Business Valuation Charter
• Website Design ✔ Compensation
Cards • Forecasted DCF
✔ Custom ✔ Graphics & Policy Charter
Imagery & Brand Ready Analysis ✔ Excellence Charter
Icons ✔ Responsive – ✔ Executive
• Financial
Mobile Ready Committee
• Graphical PPM ✔ Integrated Social Administrator Charter
• Project Pitch Deck Media
Accounts ✔ Finance
✔ Subscription Committee
• Social Media Forms & Emails • Investment Highlight Charter
✔ Facebook ✔ Deal Box Portal ✔ Nominating
✔ LinkedIn ✔ Graphical PPM Committee
✔ Instagram Charter
✔ Twitter
• Fund Summary • Operating Agreement
(if LLC based fund)
Flyer (1 pager) • Private Placement
• Promo Video Memorandum
• Term Sheet
• Press Releases • Subscription Agreement
• Fund Directory • 3rd Party Fund
Administration
Listing • Investment Manager
Agreement
• SEC Form D
(Due 15 Days after date of 1st
Investor)
 THE NATIONAL LEADER IN
OZ FUND DEVELOPMENT.

(855) 693-8635 | www.EazyDoIt.com |

[email protected]