A huge Federal Tax Law passed in December 2017 had buried within it a provision which sets up a new type of transaction – the Opportunity Fund Rollover. In the Opportunity Fund Rollover transaction, a taxpayer with capital gains (e.g. after selling stock or real estate) invests the gain in an Opportunity Fund. The Opportunity Fund in turn invests in Projects located in Opportunity Zones (financially disadvantaged areas of the United States). The taxpayer receives some tax advantages, and the Opportunity Zone receives new investment to bolster its economy.