The Pearl Fund

Investment thesis

The Pearl Fund applies the Opportunity Zone provisions of the 2017 Tax Cuts and Jobs Act to Bitcoin, enabling accredited U.S. investors to reinvest recent capital gains (from stock, business sales, real estate, or crypto) within the IRS 180-day window. Capital is converted to Bitcoin held in institutional-grade custody with an auditable public wallet address, offering monthly liquidity uncommon in OZ structures. After a 10-year hold, investors can exit with zero federal capital gains tax on all appreciation. The firm previously launched the first Opportunity Zone business/venture fund in the U.S., stacking OZ and QSBS exemptions in seed-stage venture investing.

Source: firm website, verified Aug 3, 2026.

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