The Nest Opportunity Fund is a U.S. real estate investment fund structured as a Qualified Opportunity Zone (QOZ) fund that seeks to deliver tax-advantaged investment exposure in residential real estate by rehabilitating and renting single-family and smaller multifamily properties located in designated Opportunity Zones in the Midwest, including Ohio and Kentucky. The fund targets projects where substantial improvement and community uplift align with long-term value creation while offering investors the ability to defer, reduce, and potentially eliminate federal capital gains taxes under the U.S. Opportunity Zone tax incentive program.

The investment strategy is oriented toward positive impact and opportunistic residential assets, with an emphasis on under-invested neighborhoods that may benefit from targeted rehabilitation and thoughtful reinvestment. The fund positions itself as combining financial potential with community development outcomes, guided by a team experienced in Opportunity Zone compliance and real estate operations.

The Nest Opportunity Fund is advised by Beacon Hill Investment Advisory, which supports its investment execution and compliance framework. Public materials indicate the fund is currently closed to new investors and that detailed information on specific assets, performance, and fees is provided through a private placement memorandum or downloadable fund deck upon request.