01 Realize
A qualifying capital gain is realized — from the sale of a business, real estate, or appreciated securities — and identified for reinvestment within the IRS‑mandated 180‑day window.
Through our partnership with the OPZO‑XChange, WhiteFall offers qualified investors a structured pathway to defer recognized capital gains and reinvest them into long‑horizon platforms across our ecosystem.
A qualifying capital gain is realized — from the sale of a business, real estate, or appreciated securities — and identified for reinvestment within the IRS‑mandated 180‑day window.
Capital is allocated into a WhiteFall Qualified Opportunity Fund vehicle, aligned with one of our four sector platforms and structured to meet OPZO‑XChange compliance.
Investors defer recognition of the original gain and — held for the qualifying horizon — receive a permanent exclusion on appreciation generated within the fund.
Most capital gains deferment vehicles offer a single asset class. WhiteFall offers a curated platform of four — letting investors diversify across enterprise growth, frontier technology, gold & resources, and ag‑tech infrastructure, all within a single deferment program.
Accredited investors and qualified purchasers with a realized capital gain within the prior 180 days, sourced from a sale of stock, business interest, or real estate.
Ten years. Investments held for the full qualifying horizon receive a permanent exclusion from federal tax on appreciation generated within the fund.
Every investment originates from WhiteFall's four platform companies. Each opportunity is underwritten by the WhiteFall investment committee and reviewed against the firm's discipline framework.
Reach out via our partner inquiry form. Our team will arrange an introductory conversation and share documentation under NDA.