ST Commercial Capital was established in 2026 to take advantage of the modified Qualified Opportunity Zone (QOZ) law going into effect on January 1, 2027, commonly referred to as "QOZ 2.0". ST intends to form, and offer the opportunity to invest in, one or more Qualified Opportunity Funds that will acquire and develop California commercial real estate in compliance with QOZ 2.0 rules, meaning the investment will offer the substantial income tax benefits of QOZ 2.0. This website introduces this private investment opportunity.
A comprehensive Offering Memorandum will be available upon request (see here).
This investment is the product of ST Commercial Capital, a new venture recently begun by California commercial real estate attorney Scott Toussaint, who brings a quarter-century of California CRE legal experience to the venture.
The Investment vehicle is an LLC created and managed by ST, which LLC will acquire and develop commercial property, all in accordance with the criteria for a "qualified opportunity fund" under 26 USC 1400Z-2(d).
Funds will only acquire California QOZ real estate, for a variety of reasons, discussed here.
In addition to the strong traditional investment fundamentals ST intends its funds to provide, by qualifying as QOF's, the capital gain tax deferral and forgiveness benefits can provide a very substantial boost to investors' after-tax ROI's.
Explore this site to learn about ST and what investment in a QOZ 2.0 fund may entail.
