Morgan Lewis partner Richard LaFalce spoke with CNBC.com about the impending deadline for investors in qualified opportunity funds to maximize the tax benefits associated with their investments. Rich discussed the complexity that comes with this type of investment, and how smaller investors might approach this opportunity. “There are smaller investors who do this, as well,” said Rich. “They might have their own capital and identify a piece of real estate that they want to acquire and are becoming not just the investor but the operator.”