Badger State Opportunity Fund & Strategy

developments expected to generate an annualized rate of return of 8%-16% through a combination of income and growth in valuation

businesses and commercial real estate suitable for a hold of at least 10 years in order to reduce and potentially eliminate federal and state capital gains tax liability for those investors adhering to Opportunity Zones guidelines

business purchases, expansions, and startups as well as new construction and substantial redevelopments of commercial real estate within Wisconsin’s 120 federally designated Opportunity Zones located across 60 municipalities in 44 counties sponsored by owners and developers, alike

those with financial support from both the public and private sectors as a way of mitigating risk and increasing the likelihood of the investment’s success

projects that positively impact communities, such as creating and/or retaining jobs, meeting a community need (e.g., healthcare, wellness, food, etc.) currently unmet by the market, developing quality multifamily housing, and/or improving sustainability

$25,000 for accredited investors

8%-16%

At least 10 years

Wisconsin’s 120 Opportunity Zones in 60 municipalities & 44 counties

Any U.S. dollar-denominated cash source allowable under law

Deferral of federal & state capital gains payments of up to 7 years; reduction of federal and state capital gains tax liability by up to 30% elimination of federal capital gains tax liability for Opportunity Zones-related investment

Any capital gains subject to U.S. Federal & State tax liability realized within 180 days of investment