Four Points has unmatched community relationships and knowledge, ensuring the best diligence and investments.
Four Points is poised to be the leading Opportunity Zone fund in our fast growing state with our geographical focus.
Activating investments and investors supporting a strategy of additive investments with strong returns.
Four Points created and manages West Slope Angels.
Four Points manages a nationally recognized Opportunity Zone Fund focused on Rural Colorado.
Investors have 180 days after realizing capital gains to invest it in an Opportunity Zone fund. Both the gain and the associated tax are invested in to the fund. Capital gains of any kind, including gains from stock or real estate, can be invested. Unlike 1031 exchanges, only gains are invested, allowing investors to extract their original basis. If the capital gain came from a partnership, the investor has until the end of the calendar year and 180 days into the following year to invest.
By investing their capital gains, investors get to defer their capital gain taxes realized today until 2026. This enables the investment of taxes that would have otherwise been paid to the government.
If the capital gains are left in an Opportunity Zone fund for 5 years, a 10% step up in basis is applied (tooltip on step up in basis: a step-up in basis readjusts the value of an appreciated asset, providing a new cost-basis and lowering the tax liability), which equates to a 10% reduction in taxes. After the capital gains are invested for 7 years, an additional 5% step up is basis is applied, totalling in a 15% basis step up. With 2026 being the year tax is owed, 2019 is the last year to be invested for 7 years in an Opportunity Zone fund and receive a 15% basis step up. 2021 is the last year to receive a 10% basis step up.
After 10 years of being invested, all appreciation made within the opportunity zone investment can be realized tax free. That’s 100% forgiveness of taxes for gains made in the OZ, resulting in a large boost (projected around 30%) to returns.
All Four Points funds have a 10 year hold requirement, which realizes all Opportunity Zone tax benefits.
Deal Total: $23.5M
Total Equity Required: $7.5M
96 unit multi-family housing and 55 units of camping and glamping on a 12-acre site along the Colorado River near downtown Grand Junction. The site borders Las Colonias, a new $14M city riverfront development of parks, an amphitheater, offices and river access. Over the bridge adjacent to our site are trailheads to world-class mountain biking and hiking. The new parks will have beach volleyball and a lake for swimming and stand up paddle boarding. The City of Grand Junction is pro-growth, residential inventory is low, and the use of pre-fab construction lowers cost. This development will create workforce housing and expands access to outdoor recreation. The site is positioned for a potential Phase II of more residential units.
Deal Total: $29.1M
Total Equity Required: $11M
100 unit multi-family housing that borders open space and is next to RFTA Park & Ride stop, which transports workers, skiers, and anyone else trying to get to and from the airport, Aspen, Carbondale and Snowmass. This development aims to address the serious rental unit shortfall in the City of Glenwood Springs and surrounding areas. Glenwood Springs, known for its world famous hot springs, has amazing access to year-round outdoor activities and a strong economy throughout the Roaring Fork Valley.
Deal Total: $3M
Total Equity Required: $2.3M
CampV is 120 acres of beautiful mountainous desert situated between Telluride and Moab. CampV will offer a nightly and short-term accommodation experience providing guests a unique product mix of glamping options: refurnished historic cabins, vintage airstreams, boutique tents, as well as traditional RV parking and tent-style camping. CampV is surrounded by open space for mountain biking and ATV off-roading, and has a river running through the property for rafting and standup paddle boarding. CampV will provide guests with an interactive campus environment with art exhibits and sculptures, guided events, live music, and festivals. CampV intends on working with a mix of 3rd party vendors such as outdoor recreation guides and event organizers to provide an assortment of additional amenities.
Trail and Hitch
Deal Total: $897K
Total Equity Required: $448K
Trail and Hitch is our first outdoor hospitality project to be fully activated and is generally exceeding expectations. The wedding venue and brewery going in across the street is the perfect example of additive investment that will serve as an important boost for our project. We are working with the project owners to share the cost of tying into city water and believe they will help drive occupancy on our site. Furthermore, the Town of Meeker has been amazing to work with as supporters of Trail and Hitch.
Deal Total: $668K
Total Equity Required: $330K
A drive through coffee shop, food hall and gathering place for Craig. Situated in a building on one of the main streets, will bring much needed opportunity for operators to bring unique food options to the town. Multiple operators have already expressed interest in leasing space inside The Warehouse once open.
Investors must be accredited with a minimum of $100K to invest. The OZ legislation enables investors to place pretax dollars in OZ funds. Capital gains must be invested within 180 days of realizing the gain, with the exception of gains realized through a partnership or S-corporation, which have a longer time horizon to invest.