Opportunity Zone Fund


The Tax Cuts and Jobs Act on December 22, 2017 created new sections of the Code (Sections 1400Z-1 and 1400Z-2) that provide tax incentives for investments in targeted areas in the United States through investment vehicles called Opportunity Funds.

The program allows investors to possibly defer, reduce, and eliminate federal tax on various capital gains by investing the gains into an Opportunity Fund.

Traditional Investment vs. Opportunity Zone Fund

Potential After-Tax Returns


Assuming Initial Investment of $100,000

Assuming 7% Annual Return, Half for 10-Years

$44,128 Potential Additional Returns Over 10-Years


Disclosure: The chart above represents a sample fund with a 7% YoY return. The chart above shows the difference in after-tax profits if you invested $100,000 into a traditional stock portfolio that gained 7% year over year appreciation, verses if you invested in an Opportunity Fund with a 7% year over year appreciation. The chart above assumes a long term capital gains rate of 23.8 % (20% federal capital gains tax and 3.8% net investment income tax). It also assumes holding in the sample fund for ten years. The performance assumptions shown are for illustrative purposes only and are not intended to reflect the actual experience of any individual investor.


Opportunity Fund Timeline

Empower OZ Fund Project Overview

Empower Opportunity Zone Fund, LLC (“Empower”) is currently seeking qualified investors for the ground-up development of a 101-room Hampton Inn & Suites in Phoenix, AZ. The subject property lies within a designated Opportunity Zone, which is designed to produce significant tax benefits to investors through this designation. The product will be one of the latest Hampton Inn & Suites prototypes that have been many years in development and millions in R&D spent by Hilton to optimize the construction and provide the best guest experience of any brand for this price-point.

With over 2,300 hotel currently, the Hampton brand is one of the largest hotel brands by volume in the entire United States and therefore garners one of the most loyal followings of any specific brand. Hampton hotels require few full-time employees to operate and can produce very strong operating profit margins.

Property & Location Highlights

Overview of the newest prototype and advancements for greater running proficiency.

Newest Building Design
Newest Building Design

Since 1998

First new product delivered to the submarket since 1998.

Type V Wood Constructions

Eliminates dependence on steel and reduces cost.

12 National Restaurants

Delivered within a quarter mile radius in the last 5 years.

$275 MM

Approved and funded budget.

No Central HVAC System

Allows for a more efficient operating and maintenance model.


Four story building.


Light Rail coming to Metro Center and expected to be delivered 2023.

Transit Hub Onsite

Light Rail stop will cross over at the I-17 at Metro Center providing unparalleled access.