For Accredited Investors With Capital Gains

You’ve realized a capital gain.
Now you have a decision to make.

Selling a business, stock, real estate, or crypto starts a clock, and accredited investors generally have 180 days to invest qualifying capital gains into a Qualified Opportunity Fund. You invest only the capital gain, not the entire sale price — what you originally paid, your basis, stays with you. The Wyoming Reserve Offering II is a QOZ investment opportunity built on a precious metals operating business in Casper, Wyoming, with wealth preservation and sound money objectives.

See If It Fits Your Situation →

Smart Liquidity¹ — design your own cash flow
A revenue-generating operating business
Wealth preservation and sound money principles
QOZ tax advantages on qualifying capital gains

The Wyoming Reserve 20 troy ounce silver bar

A HARD-ASSET BUSINESSPrecious metals vaulting, storage, transportation, and fulfillment — operating inside a designated Qualified Opportunity Zone.

Trusted by institutions. Recognized in the press.

30-Second Fit Check

Answer three questions and we’ll show you how Opportunity Zone investing works for your type of sale.

How the Opportunity Zone rules work depends on what you sold and when you sold it. Your answers will determine which sections of this page you see.

Your Capital Gain Fit Check

Where is your capital gain coming from?

Gains from many asset sales may qualify for Opportunity Zone investment.

Have you realized the gain yet?

Timing drives everything in the Opportunity Zone rules, this is the question that matters most.

Are you an accredited investor?

Generally: income over $200K ($300K with spouse) in each of the last two years, or net worth over $1M excluding your primary home.

YOUR SITUATION

This fit check is educational only. It is not tax, legal, or investment advice, and it is not a determination of eligibility or suitability. QOZ eligibility depends on your individual facts and circumstances, consult your tax advisor.

Opportunity Zone 2.0

The new Opportunity Zone program, with enhanced potential tax benefits for accredited investors.

Under the Opportunity Zone 2.0 framework, the program is permanent and carries distinct tax advantages. The Wyoming Reserve Offering II is a designated Qualified Opportunity Zone (QOZ) investment.

∞

Permanent Program

Opportunity Zones are now a permanent part of the tax code, with no sunset provisions.

5yr

Tax Deferral

Potentially defer the tax on qualifying capital gains invested into a Qualified Opportunity Fund.

10%

Step Up in Basis

Deferred capital gains may qualify for a 10% step up in basis after a five-year hold.

10-Yr Tax-Free

The appreciation may be tax-free if the shares are held for 10 years.

Learn More →

Investors in Qualified Opportunity Funds must hold their investments for certain time periods to potentially receive the full QOZ Tax Benefits afforded by the QOZ Program. A failure to do so may result in tax benefits being reduced or eliminated. The Wyoming Reserve makes no representation as to any investor’s eligibility for QOZ benefits. Consult your tax advisor.

The Wyoming Reserve Offering II Investment Opportunity

A Qualified Opportunity Zone investment, built on a business that already earns revenue.

The Wyoming Reserve

A revenue-generating business operating inside a QOZ. Precious metals vaulting, storage, transportation, and fulfillment, all in one place.

Offering II Investment Opportunity

An operating business
For accredited investors seeking sound money and wealth preservation principles
Smart Liquidity¹. Design your own cash flow.
Institutional partnerships

Most alternative investments ask accredited investors to accept four trade-offs.
We structured this one differently.

Aimed at wealth preservation & sound money

Typical QOZ fund: speculative development returns

The business is built on physical gold and silver, assets held to preserve purchasing power for centuries. Casper, Wyoming is a sound-money jurisdiction, and the State of Wyoming selected The Wyoming Reserve to vault its precious metals.

WHAT THAT MEANS FOR YOUYour capital gain is invested in hard assets, aligned with sound money and wealth preservation principles.

An operating business

Typical QOZ fund: ground-up development, construction timelines, lease-up risk

The Wyoming Reserve is a revenue-generating precious metals business — vaulting, storage, transportation, and fulfillment — already operating inside a designated Qualified Opportunity Zone. The business requires no groundbreaking, no construction schedule, and no drilling program.

WHAT THAT MEANS FOR YOUYour capital goes into a business already generating revenue, not a project that must be built before it can perform.

Smart Liquidity¹

Typical alternative: capital locked up for 5-10+ years

WHAT THAT MEANS FOR YOUDesign your own cash flow.

QOZ tax advantages on your capital gain

Typical investment: pay the capital gains tax first, then invest what’s left

Investing qualifying capital gains into a Qualified Opportunity Zone (QOZ) may allow you to defer the tax on those capital gains, receive a step up in basis after the required holding period, and take tax-free appreciation after a 10-year hold.

WHAT THAT MEANS FOR YOUMore of your capital gain may stay invested, instead of going to taxes this year. Consult your tax advisor.

¹ Smart Liquidity Disclosure: An investor’s ability to have its shares repurchased is limited to 5% of outstanding shares of the Company each quarter, on a first-come-first-serve basis. Additionally, the Company’s ability to repurchase any shares is subject to contractual obligations or regulatory considerations of the Company, the terms of its preferred stock as well as compliance with Wyoming law.

What You’re Investing In

An operating business in the gold economy.

The Wyoming Reserve produces income from the purchase and sale of precious metals, and it also provides vaulting, transportation, fulfillment, and metal availability services to commercial and institutional customers. The business operates from an approximately 70,000 sq ft facility in Casper, Wyoming.

The State of Wyoming selected The Wyoming Reserve to vault its physical precious metals.

Wells Fargo engaged The Wyoming Reserve as a partner for the custody and storage of precious metals. BullionStar engaged The Wyoming Reserve for U.S. vaulting and fulfillment.

The Wall Street Journal featured Wyoming gold and The Wyoming Reserve.

~70,000Sq ft Class 3 vault facility

FTZFirst activated Foreign Trade Zone in Wyoming

Day 1Operating business

Vaulting

Class 3 (highest rated) secure vault facility for institutional and private clients.

Storage

Allocated and segregated precious metals storage with chain-of-custody.

Transportation

Insured logistics and secure transport of precious metals.

Fulfillment

Metal availability and fulfillment services for commercial customers.

Early Subscriber Benefits

The New Opportunity Zone Program opens January 1, 2027.
The investment window is open now.

Capital gains realized up to 180 days prior to January 1, 2027 are potentially eligible for the new Opportunity Zone program tax benefits. Accredited investors interested in participating may request the terms of our Early Subscriber Benefits. Those terms are set out in the Private Placement Memorandum, which we will send on request.

Have you already realized your capital gain?

Then your 180-day reinvestment window is likely already running. A short call is the fastest way to review the Early Subscriber Benefits and the OZ 2.0 timeline.

Planning ahead is worth it. If a capital gain is coming, from a business sale, appreciated stock, real estate closing, or a bullion or ETF exit, sequencing your event against the 180-day window and the Early Subscriber Benefits timeline can meaningfully change the outcome.

Within 180 days

The 180-day window

Capital gains realized up to 180 days prior to January 1, 2027 are potentially eligible for OZ 2.0 benefits. Has your 180-day investment clock started?

You Are Here Now

Early Subscriber Benefits eligibility

Accredited investors interested in participating can contact us to learn more about it.

January 2027

OZ 2.0 opens, investments begin

The Wyoming Reserve is expected to be eligible to accept OZ 2.0 investments. Potential OZ 2.0 tax benefits become available: five-year deferral, step up in basis, and potential tax-free appreciation after 10 years.

Learn More →

The Early Subscriber Benefits and OZ 2.0 eligibility referenced above are subject to the terms of the Private Placement Memorandum (PPM), which governs. OZ 2.0 eligibility depends on individual investor facts and circumstances, proper election on IRS Form 8949, and the Company’s continued qualification as a Qualified Opportunity Fund. Consult your tax advisor.

Let’s Talk

Want to defer capital gains taxes until 2032?
Let’s talk through this offering.

Learn about the enhanced tax benefits in the new Opportunity Zone program, and how an Opportunity Zone investment works for a capital gain like yours.

5-year tax deferral
10% step up in basis
10-year tax-free appreciation

1Request the documentsFill in the form and we will send them over.
2Walk through your situationWe will cover your capital gain, your timing, your 180-day window, and how the structure relates to your objectives.
3Review the PPMRequest the Private Placement Memorandum, including the Early Subscriber Benefits details.

› Minimum Investment: $50,000

› Open to accredited investors only

› Casper, Wyoming · (307) 459-0051

› Securities offered through Realta Equities, Inc., member FINRA/SIPC

Request Investment Documents

First Name

Last Name

Phone Number

Source of your capital gain

Accredited Investor

An accredited investor has income over $200K ($300K with spouse) in each of the last 2 years, or a net worth greater than $1M (excluding primary home).

Yes No Not sure

Have you realized a capital gain?

Yes Not Yet

How can The Wyoming Reserve team help you?

The Wyoming Reserve team at the Casper vault

Meet The Team

Precious Metals Industry Veterans

The professionals leading The Wyoming Reserve have a combined 100+ years of precious metals industry experience, with expertise across finance, investments, and business strategy.

Frequently Asked

Questions investors with capital gains ask us.

The questions and answers below are provided for general education only and are not tax advice; please consult your CPA or tax advisor about your specific situation.

How does the 180-day window work?

Once a capital gain is realized (e.g., from a business sale, stock exit, or real estate transaction), investors generally have 180 days to invest the qualifying gain into a Qualified Opportunity Fund to potentially defer the federal tax on that gain. The 180-day clock typically starts on the date the gain is recognized, though certain gains (such as those reported on a K-1) may have later start dates. Consult your tax advisor for your specific situation. This is not tax advice; please consult your CPA or tax advisor about your specific situation.

What kinds of capital gains qualify?

Generally, both short-term and long-term capital gains from the sale or exchange of an asset may qualify if invested into a Qualified Opportunity Fund within the required timeframe. This may include gains from stocks, bonds, mutual funds, real estate, businesses, cryptocurrency, and certain other appreciated assets. Tax outcomes vary based on the type of gain and the investor’s circumstances. Consult your tax advisor. This is not tax advice; please consult your CPA or tax advisor about your specific situation.

What if I haven’t sold yet?

If you’re anticipating a capital gain event, such as a business sale, real estate closing, or planned exit from a concentrated position, it’s worth planning ahead. The 180-day window can be tight, and identifying an appropriate Qualified Opportunity Fund before the sale closes can make the timeline easier to manage. This is not tax advice; please consult your CPA or tax advisor about your specific situation.

How is The Wyoming Reserve different from a real estate OZ fund?

Many QOZ funds buy land and construct new buildings. That work can take years to finish, the finished space may sit partly empty once it opens, and investors usually cannot sell their position until the project is complete. The Wyoming Reserve is an operating business in precious metals that is already generating revenue, with an optional Smart Liquidity¹ feature offering monthly or quarterly liquidity after a one-year hold. This is not tax advice; please consult your CPA or tax advisor about your specific situation.

How does Smart Liquidity¹ work?

After a one-year hold, investors become eligible to enroll in our monthly or quarterly Smart Liquidity¹ program and design their own cash flow (vs. 2 to 10-year lock-ups in traditional alternatives). Repurchases are limited to 5% of outstanding shares per quarter on a first-come-first-serve basis, and are subject to the Company’s contractual, regulatory, and legal considerations. Investors utilizing QOZ tax benefits may incur additional taxes upon repurchase. See the PPM for full terms. This is not tax advice; please consult your CPA or tax advisor about your specific situation.

Who can invest?

This is a Rule 506(c) offering. Sales of securities are limited to those persons who are qualified as “accredited investors” as defined in Regulation D promulgated under the Securities Act, and have such knowledge and experience in financial and business matters that they are capable of evaluating the merits and risks of an investment. $50,000 minimum investment. Verification of accredited status is required. This is not tax advice; please consult your CPA or tax advisor about your specific situation.

Who is the broker-dealer?

Securities are offered through Realta Equities, Inc., member FINRA/SIPC. Realta Equities, Inc. and The Wyoming Reserve are not affiliated companies. This is not tax advice; please consult your CPA or tax advisor about your specific situation.

You’ve realized a capital gain.Now you have a decision to make.