What should we think about and are there any special regulations?
QOFs would typically do this by forming multiple QOZBs. There is nothing in the law or regulations precluding a QOF from investing in multiple QOZBs, and there are no special considerations for doing this. Each QOZB will be evaluated for compliance testing on its own. Perhaps the most notable implication of this is that if one QOZB were to fail compliance, the entire QOF could be put at risk of failing compliance as well.
I would have a separate QOZB for each OZ investment or look to qualify a QOZB paying particular attention to the various 50% testing thresholds that must be satisfied.
There is no limit to how many OZs you invest in. You may invest in as many as you want.
A QOF is required to invest in QOZP. This property may be located in different zones. There are no restrictions as to where to invest, but always keep in sight the restrictions or preferences of your investors.
Yes. But a fund cannot invest in another fund.
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