QOF

See also: qof

English

Noun

QOF (plural QOFs)

  1. Initialism of qualified opportunity fund.
    • 2025 May, “The One, Big, Beautiful Bill”, in United States House Committee on Ways & Means‎[1], page 24:
      Qualified Opportunity Fund (QOF): An investment vehicle with the specific purpose of investing in OZs. All qualifying investments must be made through QOFs in order to be eligible for the tax benefits. […] A temporary deferral on taxes for capital gains rolled over from a non-OZ investment into a QOF to be invested into an OZ.

Derived terms

This article is issued from Wiktionary. The text is available under Creative Commons Attribution-Share Alike 4.0 unless otherwise noted. Additional terms may apply for the media files.