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Senior Housing Opportunity Zone Fund

Senior Housing Opportunity Zone Fund | Haven Senior Living Partners

Launching 4 QTR 2025

A rare opportunity to invest in purpose-built senior living communities—while accessing significant tax advantages through Qualified Opportunity Zones.

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For accredited investors only. Limited availability.

Fund Overview

The Senior Housing OZ Fund focuses on developing and operating senior living communities in high-growth areas within federally designated Opportunity Zones.

  • 15–18% Target IRR

    Attractive long-term returns driven by demographic trends and real estate appreciation.

  • Capital Gains Tax Benefits

    Investors can defer and reduce capital gains taxes under IRS OZ regulations.

  • Senior Housing Demand

    10,000+ Americans turn 65 daily—accelerating demand for quality care communities.

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Explore where our targeted investments align.

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What Changed in the 2025 Opportunity Zones Law?

The “One Big Beautiful Bill Act” (Public Law 119-21, signed July 4, 2025) makes Opportunity Zones permanent, requires 10-year re-designations, tightens eligibility, expands reporting, and adds rural-focused incentives.

Feature Previous Rule New Rule (2025)
Program status Temporary incentive scheduled to end with existing designations. Permanent—OZ regime is now permanent in the tax code.
Zone designations 2018-era designations; no routine refresh. Governors must re-designate every 10 years; first window opens July 1, 2026, new zones effective Jan 1, 2027.
Current zones sunset Old tracts remained until general sunset. 2018-era tracts end for new investments after Dec 31, 2026; post-2026 investments must be in newly designated zones.
Eligibility criteria Low-income community tests (≤80% AMI or ≥20% poverty), with some adjacent-tract flexibility. Tightened criteria to better target distress; narrower adjacent-tract usage and lower income thresholds.
Rural focus No specific rural enhancement. Enhanced rural incentives beginning with 2027 designations (subject to Treasury/IRS guidance).
Reporting & oversight Baseline reporting; limited penalties. Expanded reporting for QOFs & QOZBs; stronger IRS enforcement and penalties for non-compliance.
Core investor benefits Deferral of gain, basis step-up, tax-free appreciation after 10+ years. Preserved (still dependent on qualifying investments and holding periods).

Timeline & Key Dates

  • Now–Dec 31, 2026: Place new QOF investments into current (2018-era) zones.
  • Jul 1, 2026: Governors’ re-designation window (≈90 days) opens.
  • Jan 1, 2027: New 10-year map takes effect; rural enhancements begin under new rules.
Heads-up: If a tract isn’t re-designated for 2027, fresh investments there after 12/31/26 won’t qualify. Existing qualifying investments retain benefits if other rules are met.

Strategy Notes

  • Pipeline now: Prioritize closings in strong 2018-era tracts before year-end 2026.
  • Map 2027 targets: Coordinate with state leads on re-designation; pre-underwrite rural candidates.
  • Upgrade reporting: Align QOF/QOZB systems with the expanded data requirements.
This summary is informational only—consult tax and legal advisors for structuring and eligibility.

Opportunity Zone Fund vs. 5 Alternatives

How a $1,000,000 allocation stacks up—qualitative benefits at a glance, plus an illustrative 10-year scenario. This is educational, not tax or investment advice.

Vehicle Tax Deferral on Entry Tax-Free Appreciation Potential Annual Tax Drag Inflation Hedge Liquidity Typical Role
Opportunity Zone Fund (QOF) Yes (on eligible gains) Yes (≥10-yr hold) Low (if structured for deferral) Moderate–High (project-dependent) Low Tax-advantaged growth / impact
Taxable Index ETF (Buy-&-Hold) No No (tax at exit) Low–Moderate (dividends) Moderate High Core liquid growth
Private Real Estate Syndication No (unless 1031) No (taxed at exit) Low (depreciation can shelter) High (income + hard asset) Low Income + appreciation
1031 Exchange (Direct RE) Yes (rollover) No (basis carryover) Low (deferred) High Low–Moderate Tax-efficient RE ownership
Municipal Bond Portfolio No No (income tax-exempt) Minimal (interest tax-exempt) Low (rate-sensitive) High Capital preservation / income
Private Credit / Direct Lending No No (income taxed annually) High (ordinary-rate income) Moderate Low–Moderate Income / diversification

Notes: “Annual tax drag” and “inflation hedge” are generalized; actual outcomes vary by strategy, leverage, and execution.

Illustrative 10-Year Outcomes on $1,000,000

Assumptions (simplified, federal only, no state taxes):
• QOF: 12% annualized gross; appreciation tax-free after ≥10 years; original deferred gain tax (23.8%) paid in 2026 from outside funds.
• Taxable ETF: 7% annualized; long-term capital gains at exit taxed at 23.8%.
• Private RE Syndication: 9% net annualized effect (depreciation shelters interim income; taxes at exit approximated in net).
• 1031 Exchange: 9.5% annualized; tax deferred beyond 10 years (basis carryover).
• Municipal Bonds: 4% tax-exempt income compounded.
• Private Credit: 9% yield taxed annually at 37% ordinary → ~5.67% after-tax compound.
These are not forecasts—just illustrative math under simplified conditions.

Vehicle 10-Year Ending Value (Illustrative) Tax Friction Treatment Highlights
Opportunity Zone Fund (QOF) ≈ $3,105,000 ending value; net wealth impact ≈ $2,867,000 after accounting for ~$238,000 deferred-gain tax paid in 2026 from outside funds. Appreciation tax-free at exit (≥10 yrs); original deferred gain taxed in 2026. Maximizes after-tax growth if hold period met; lowest long-run tax drag.
Taxable Index ETF (Buy-&-Hold) ≈ $1,967,000 pre-tax; after 23.8% tax on ~$967k gain → ≈ $1,737,000. LTCG due at exit; some dividend drag. High liquidity; full market volatility.
Private Real Estate Syndication ≈ $2,367,000 (modeled as ~9% net effect). Depreciation may shelter income; sale taxes vary (recapture, capital gains). Income + appreciation; execution & sponsor quality critical.
1031 Exchange (Direct RE) ≈ $2,479,000 (9.5% compounded); taxes deferred beyond 10 years. Defers taxes; basis carryover to replacement property. Hands-on asset management unless DST/NNN; rollover rules apply.
Municipal Bonds ≈ $1,480,000 (4% tax-exempt compounded). Interest generally federal tax-exempt; potential AMT/state nuance. Lower volatility; rate-sensitive; lower growth.
Private Credit / Direct Lending ≈ $1,735,000 (~5.67% after-tax compound from 9% yield taxed at 37%). Income taxed annually at ordinary rates. Income focus; credit & liquidity risk.

Disclosure: This is a simplified illustration—not advice or a prediction. Real outcomes depend on fees, sequence of returns, leverage, deal structure, and your tax situation. Consult tax and legal advisors.

At-a-Glance Benefits

Opportunity Zone Fund
  • Defers eligible gains at entry
  • Appreciation tax-free after ≥10 years
  • Potential community impact
  • Low liquidity; active compliance
Taxable Index ETF
  • High liquidity, low fees
  • No entry deferral; taxes at exit
  • Market beta; dividend drag
Private Real Estate Syndication
  • Income + appreciation
  • Depreciation may shelter income
  • Illiquid; sponsor risk
1031 Exchange (Direct RE)
  • Defers tax via rollover
  • Basis carryover; strict timelines
  • Mgmt burden unless DST/NNN
Municipal Bonds
  • Tax-exempt income
  • Lower growth; rate risk
  • High liquidity
Private Credit
  • Attractive income
  • Ordinary-rate tax drag
  • Credit & liquidity risk