Emerging Coast — Qualified Opportunity Fund
Lone Star QOF
A Rural Opportunity Fund for land in the Texas Megaregion. Put your capital gains tax to work: defer it five years, erase 30% of it, and pay no federal capital gains tax on the growth after year ten.
Now registering interest · Commitments open January 1, 2027 · $200,000 minimum · Accredited investors only · SEC Rule 506(c)
The Program
How It Works
Defer
No tax on your gain for five years.
Starting January 1, 2027, any capital gain, long-term or short-term, invested in a Qualified Opportunity Fund within 180 days of the sale can be deferred for up to five years. The money you would have paid the IRS stays invested, earning for you.
Erase
After five years, 30% of the gain is permanently forgiven.
A standard Opportunity Fund erases 10%. Lone Star QOF is a Qualified Rural Opportunity Fund, which triples that to 30%, because it invests only in exurban raw acreage, our specialty for five generations.
Grow tax-free
Hold ten years, and the growth is free of federal capital gains tax.
The final round of tracts is held past year ten, so everything the investment earns comes to you free of federal capital gains tax.
The Strategy
How the Fund Creates Value
01
Buy below market.
Our analytics find exurban raw acreage priced below what it's worth, often because of title, access, or mineral-rights problems we know how to resolve.
02
Subdivide.
We divide large tracts into homesites, targeting three times the purchase price on the subdivided land.
03
Reinvest, then hold.
Early rounds are sold and reinvested. The final round is held past year ten, so its growth comes to you tax-free.
The Fund
Fund I at a Glance
- Target raise
- $10,000,000
- Minimum
- $200,000
- Fund type
- Qualified Rural Opportunity Fund
- Focus
- Rural Opportunity Zones, Texas Megaregion
- Commitments open
- January 1, 2027
- Sponsor
- Emerging Coast Capital
Your 180-day window starts the day you sell.
Register your interest now, and you'll be ready when commitments open on January 1, 2027. Full program details, the offering documents, and interest registration are on the fund site.
This page is informational only and is not an offer to sell or a solicitation of an offer to buy any security. Interests in Lone Star QOF are offered only to verified accredited investors under SEC Regulation D, Rule 506(c), and only through the fund's offering documents. Opportunity Zone tax benefits depend on your individual circumstances; consult your tax adviser.