CAN "OPPORTUNITY ZONES" BE USED WITH SEARCH FUNDS?

Has anyone done any research on how buying a business that resides or owns the real estate within an opportunity zone impacts the search economics? Could the tax advantages be applied to the acquisition cost to benefit the buyer or seller?
If you don't know what I'm talking about, here's an article: https://www.wellsfargo.com/the-private-bank/insights/planning/wpu-qualified-opportunity-zones/



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