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What are the requirements on the limitations of fees charged to a QOZF?

We are an investment management company planning to set up a QOZF and attract investors. Are there limitations on the fees we can charge to the fund?


Answers
  • Matthew Rappaport
    October 01, 2020

    Not under the law, but there will definitely be limits regarding what investors will accept. Also, keep in mind that carried interests are not eligible for the OZ tax benefits.

  • Maria De Los Angeles Rivera
    October 01, 2020

    The Internal Revenue Code does not impose any fee limits. You will need to refer to applicable securities laws, if any.

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