Haven Redemptive
Opportunity Fund I
Purpose-built senior living communities in federally designated Opportunity Zones. Institutional-grade returns, powerful tax structure, measurable impact.
For accredited investors only · Minimum investment $250,000 · Limited availability
Built for Impact. Structured for Returns.
The Haven Redemptive Opportunity Fund I develops and operates senior living communities in high-growth markets within federally designated Opportunity Zones. The fund combines the structural demographic tailwind of an aging America with one of the most powerful tax incentive programs in the federal tax code.
With over 10,000 Americans turning 65 every day, demand for quality senior housing is accelerating on a timeline that is biological, not cyclical. Our communities are purpose-built to serve this generation with dignity, comfort, and operational excellence — while delivering risk-adjusted returns to our investors.
The fund targets ground-up development and value-add acquisition of assisted living and memory care communities in Opportunity Zone-designated census tracts across the Sun Belt and high-growth secondary markets. Each investment is underwritten against demographic demand curves, supply constraints, and OZ eligibility — ensuring that tax structure and investment thesis are aligned from day one.
Investors benefit from OZ tax advantages including deferral of capital gains, a basis step-up that reduces the deferred gain, and the potential for complete exclusion of all future appreciation from federal capital gains tax after a 10-year hold.
Three Pillars of Conviction
Demographic Certainty
The senior population (65+) will reach 80 million by 2040. The 85+ cohort — the primary driver of assisted living demand — will triple in that period. This fund is positioned directly in front of a structural wave that no market cycle can reverse.
Tax-Advantaged Structure
The Qualified Opportunity Zone framework delivers a triple tax benefit — deferral, reduction, and potential elimination of capital gains — that fundamentally changes the after-tax return profile relative to conventional real estate and equity investments.
Operational Expertise
Haven brings deep operational knowledge in senior housing development, acquisitions, and management. Our team underwrites every community against real staffing models, rent rolls, and market-specific demand — not pro forma assumptions.
Three Layers of Tax Advantage
Fund investors access a rare triple benefit unavailable in conventional investment structures.
Defer Your Capital Gains
Reinvest capital gains from any prior asset sale into the fund within 180 days. Taxes on the original gain are deferred — preserving capital that would otherwise go to the IRS.
Reduce the Deferred Gain
After a five-year holding period, investors receive a 10% basis step-up — permanently reducing the taxable portion of the originally deferred gain.
Eliminate Future Appreciation
After a 10-year hold, any appreciation on the fund investment is entirely excluded from federal capital gains taxation. This is the most powerful wealth-building benefit in the OZ structure.*
Investment Structure
| Fund Name | Haven Redemptive Opportunity Fund I |
| Fund Type | Qualified Opportunity Fund (QOF) under IRC §1400Z-2 |
| Minimum Investment | $250,000 |
| Target IRR | 15 – 18% |
| Hold Period | 10+ years (required for full capital gains exclusion) |
| Investor Eligibility | Accredited investors only |
| Investment Window | Capital gains must be reinvested within 180 days of realization |
| Asset Focus | Purpose-built senior living communities (AL/MC) in OZ-designated census tracts |
| Target Markets | Sun Belt and high-growth secondary markets with strong demographic demand and constrained supply |
| Exit Tax on Appreciation | 0% federal capital gains after 10-year hold* |
How Capital Is Deployed
Ground-Up Development
Purpose-built assisted living and memory care communities designed from the ground up to meet clinical, operational, and resident experience standards. Greenfield development in OZ tracts with strong demographic profiles and limited existing supply.
Value-Add Acquisition
Acquisition of underperforming or undermanaged senior housing assets within Opportunity Zones, followed by capital improvements and operational repositioning. Acquisitions must satisfy the substantial improvement requirement under OZ regulations.
OZ 2.0 Forward Positioning 2027+
The fund is actively mapping OZ 2.0 designations ahead of the January 1, 2027 effective date — including Qualified Rural Opportunity Fund (QROF) candidates where the 30% basis step-up and 50% substantial improvement threshold create materially enhanced economics.
Operational Integration
Each community is operated with a vertically integrated approach: staffing models built from actual census and acuity data, not industry averages. Rent rolls underwritten to local market conditions. Clinical programs designed for quality outcomes and regulatory compliance.
Haven Longevity Community
The fund's flagship development — a purpose-built senior living community positioned at the intersection of demographic demand, Opportunity Zone designation, and operational excellence.
Purpose-Built Senior Living in a High-Growth OZ Market
Haven Longevity Community is a mixed-use senior living development designed to serve the full continuum of aging — from active independent living through assisted living and memory care. The community is located within a federally designated Opportunity Zone in a high-growth Texas market with strong demographic tailwinds and severely constrained existing supply.
The project is designed to serve as a model for future fund developments — demonstrating that purpose-built senior housing in OZ-eligible markets can deliver institutional returns while creating dignified, high-quality care environments.
Explore Haven Longevity Community →How a $1,000,000 Allocation Stacks Up
Qualitative benefits at a glance, plus an illustrative 10-year scenario. This is educational, not tax or investment advice.
| Feature | OZ Fund (QOF) | Taxable ETF Portfolio | Private RE Syndication |
|---|---|---|---|
| Capital Gains Deferral | Yes — deferred on entry | No | Partial (via 1031, limited) |
| Basis Step-Up on Deferred Gain | 10% at 5 years; 30% rural QROF | None | None |
| Exit Tax on Appreciation | 0% after 10-year hold* | 23.8% (LTCG + NIIT) | Subject to recapture + LTCG |
| Annual Tax Drag | Minimal (operating income sheltered) | Dividends and distributions taxed annually | Depreciation shelters interim income |
| Inflation Hedge | Strong — real asset + rate-driven revenue | Moderate — mixed asset exposure | Strong — real asset |
| Illustrative Annualized Gross | 12% | 7% | 9% net |
| Social / Impact Alignment | Direct — care communities + distressed census tracts | Indirect at best | Varies by sponsor |
$1M at 12% gross, appreciation tax-free*
$1M at 7%, LTCG taxed at exit (23.8%)
$1M at 9% net, taxes at exit approximated
Assumptions (simplified, federal only, no state taxes): QOF: 12% annualized gross; appreciation tax-free after 10+ years; original deferred gain tax (23.8%) paid in 2026 from outside funds. Taxable ETF: 7% annualized; LTCG at exit taxed at 23.8%. Private RE Syndication: 9% net annualized effect (depreciation shelters interim income; taxes at exit approximated in net). These are illustrative scenarios only — not projections, guarantees, or investment advice.
Opportunity Zones Are Now Permanent
The One Big Beautiful Bill Act (Public Law 119-21, signed July 4, 2025) permanently extended the OZ program with significant enhancements. The fund is actively positioning for the next chapter.
Now Through December 31, 2026
Current OZ 1.0 designations remain in effect. New QOF investments into existing zones continue to qualify for gain deferral through December 31, 2026 and the 10-year appreciation exclusion. Deferred gains under OZ 1.0 must be recognized by year-end 2026.
Fund action: Deploy capital into current OZ-designated communities with confirmed demand profiles and long-term hold horizons.
January 1, 2027 and Beyond OZ 2.0
New OZ 2.0 designations take effect. Investors gain a rolling 5-year deferral, a permanent 10% basis step-up, and — for rural investments via Qualified Rural Opportunity Funds — a 30% step-up and 50% substantial improvement threshold.
Fund action: Map OZ 2.0 targets now. Pre-underwrite rural QROF candidates. Align reporting systems with expanded compliance requirements.
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The purpose of this page is to provide general information about the Haven Redemptive Opportunity Fund I and senior housing investment; it is not intended as either an offer to sell or solicitation of an offer to buy securities of Haven Senior Living Partners, LLC. Statements, descriptions, and data on this page are for informational purposes only and relate to an investment opportunity that may be offered in the future. No offer or solicitation will be made until the necessary final documentation and agreements have been delivered to you.
Forward-Looking Statements. Haven Senior Living Partners, LLC is including the following cautionary statement to make applicable and take advantage of the safe harbor provisions of the Private Securities Litigation Reform Act of 1995 for any forward-looking statements made by, or on behalf of, Haven Senior Living Partners, LLC. Forward-looking statements include statements concerning plans, objectives, goals, projections, strategies, future events or performance, and underlying assumptions and other statements that are other than statements of historical facts. All such subsequent forward-looking statements, whether written or oral and whether made by or on behalf of Haven Senior Living Partners, LLC, are also expressly qualified by these cautionary statements. Forward-looking statements involve risks and uncertainties, which could cause actual results or outcomes to differ materially from those expressed in the forward-looking statements. Haven Senior Living Partners expectations, beliefs, and projections are expressed in good faith and are believed to have a reasonable basis, but there can be no assurance that management's expectations, beliefs, or projections will result or be achieved or accomplished.
*The potential for zero capital gains tax at exit is contingent upon meeting all applicable holding period and regulatory requirements under current law (IRC §1400Z-2). Individual tax outcomes depend on personal circumstances — investors should consult qualified tax and legal advisors before making any investment decisions. Haven Senior Living Partners, LLC does not provide tax or legal advice. All investments carry risk, including the potential loss of principal. Past performance and projected returns are not guarantees of future results.