Pannysylvania Magazine

Development capital rarely moves from a fund into completed property immediately. Projects need time for design, permits, contracts, construction draws and operating preparation.

IRVINE, CA – Novemeber 8, 2026 — Primior Holdings Inc. (OTC: PTKN) has published an execution-focused analysis of the Opportunity Zone working-capital safe harbor and the documentation required while a project moves through acquisition, approvals, construction or substantial improvement.

Development capital rarely moves from a fund into completed property immediately. Projects need time for design, permits, contracts, construction draws and operating preparation. The safe harbor can allow a qualifying Opportunity Zone business to hold a reasonable amount of working capital without having that cash treated as disqualifying financial property.

Primior emphasizes that the safe harbor is not automatic. The capital must be designated in writing for a qualifying purpose, supported by a reasonable spending schedule and used in a manner substantially consistent with that plan. The ordinary schedule generally calls for the funds to be consumed within 31 months.

Entity structure also matters. The working-capital safe harbor applies to an operating Qualified Opportunity Zone business, not directly to cash sitting inside a Qualified Opportunity Fund. A common structure places the QOF’s investment into a corporation or partnership that operates as the QOZ business. The documents and actual movement of capital must support that structure.

IRS Notice 2026-40 added another timing issue. Property acquired after December 31, 2026 for use in a zone designated under the original program generally faces additional limitations unless a transition exception applies. One possible exception addresses property acquired under an eligible written working-capital plan.

Primior’s complete working-capital safe-harbor analysis treats the written plan as a project-control document. Budgets should reconcile with contracts, draw schedules, invoices, approvals and construction progress. If the business plan changes, the sponsor should document why and determine whether the safe harbor remains available.

Primior believes Opportunity Zone compliance works best when it follows the real project rather than existing as a separate tax file. Fund managers and investors should have qualified counsel review the entities, plan, schedule, acquisition timing and actual use of funds.

About Primior

Founded in 2012, Primior is an investment firm focused on value investing across real estate, private equity, and public equity. The firm combines disciplined investment selection with integrated capabilities spanning asset management, development, capital formation, and digital ownership infrastructure through Gaia. Primior’s mission is to identify, acquire, and support assets and businesses with strong fundamentals, durable cash-flow potential, and the ability to create long-term value through disciplined execution.

Disclaimer: This press release may contain forward-looking statements. Forward-looking statements describe future expectations, plans, results, or strategies (including product offerings, regulatory plans and business plans) and may change without notice. You are cautioned that such statements are subject to a multitude of risks and uncertainties that could cause future circumstances, events, or results to differ materially from those projected in the forward-looking statements, including the risks that actual results may differ materially from those projected in the forward-looking statements.

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