Opportunity-zone funds have become the topic of fevered conversations among investors and their investment advisers. But what are the predominant structures for qualified opportunity-zone funds, and what are the benefits to investors? How can financial intermediaries gain greater access to education and training? What was the original intent of the program, and how do these funds fit into the ESG bucket? What are the tax and accounting impacts and considerations that investors need to take into account?

To better understand the program and its opportunities, we turned to some experts for their input.

Sean Morris Managing director, partner and co-investor relations, CIM Group

What are the predominant structures for qualified opportunity-zone funds, and what are the benefits to investors?

We have seen both closed-end and open-end fund structures being used for qualified opportunity-zone funds (QOZ funds). In order to fully benef