The federal Qualified Opportunity Zones Program provides tax incentives in geographic US locations within the Program as Opportunity Zones. Investors with U.S. holdings looking to further diversify their portfolios, preserve returns and reduce their tax burdens can invest in Opportunity Zones by way of a Qualified Opportunity Fund. As a flexible, equity-focused investment, the federal Qualified Opportunity Zones program is an investment that investors may take advantage of the incentives through investment in Opportunity Zones by way of a Qualified Opportunity Fund (QOF).