Develop provides a turnkey set of services for Opportunity Zone Fund managers and those seeking to leverage the Opportunity Zones program.
  • Opportunity Zones marketplace intelligence
  • Structure and strategy for Opportunity Zone Funds
  • Guidance on how fund investments can be deployed
  • Investor communications and documentation
  • Regulatory clarity on the changing IRS rules
  • Branding and developing marketing strategy for the Fund
  • Connections to top accountants and lawyers


  • 2017 Tax Cut and Jobs Act (Pages 130-35)
  • S.2944: Improving and Reinstating the Monitoring, Prevention, Accountability, Certification, and Transparency Provisions of Opportunity Zones (Sen. Tim Scott, R-SC)
  • S.2787: Opportunity Zone Reporting and Reform Act (Sen. Ron Wyden, D-OR)
  • H.R.5011: Opportunity Zone Accountability and Transparency Act (Rep. Ron Kind, D-WI)
  • H.R.5042: Opportunity Zone Reform Act (Rep. Jim Clyburn, D-SC)
  • U.S. Congress Joint Committee on Taxation Overview of Qualified Opportunity Zones



  • Form 8996: Qualified Opportunity Fund Certification
  • Form 8997: Initial and Annual Statement of Qualified Opportunity Fund Investments
  • Form 8949: Sales and Other Dispositions of Capital Assets