The Opportunity Zone Program offers federal tax incentives for private entities to reinvest capital gains into Opportunity Funds, which are used to support economic development in designated communities nationwide. The goal is to drive private investment into disadvantaged areas. A Qualified Opportunity Zone Fund is an investment vehicle—structured as a corporation or partnership—that allocates at least 90% of its assets to qualified Opportunity Zone properties. Both new and existing entities can self-certify as Opportunity Funds. Located in Rochester, NY, along the southern shore of Lake Ontario in the scenic Finger Lakes region, this metropolitan hub attracts nearly two million visitors annually. As New York’s third-largest city, Rochester has a population of over one million and is just 3.5 hours from Toronto and 5.5 hours from NYC. The Journal American Buildings sit in the heart of Downtown Rochester, one block from the Genesee River and High Falls. This area is experiencing a renaissance with new apartments, businesses, and amenities, further boosted by its designation as an Opportunity Zone. Currently, Colony Hardware is the sole tenant and is open to vacating upon sale. With historic charm, panoramic city views, and a prime location, the Journal American Buildings are poised for transformation into a premier downtown destination.