Passed in 2017, as part of the tax reform act, Qualified Opportunity Zones present a unique opportunity to achieve partial Capital Gains Tax relief by re-investing gains into geographical areas that are typically less attractive to development projects.  Listen to Dan Fullmer, Chief Investment Officer, to understand this new opportunity.  Focusing on the Intermountain West's lesser populated areas, they develop Multi-Family units for Qualified Opportunity Zones.  Investors should be aware of this new opportunity.