There are some businesses deemed "sin business" that are disqualified from Opportunity Zones they are; any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, racetrack or facility used for gambling, and any store the principal business of which is the sale of alcoholic beverages for consumption off the premises.

I'm on the phone with him every other week trying to straighten up my balance sheet, work on different tax filing approaches, massaging numbers for a loan app, etc.

Personally I would not pay that amount as there are plenty of contracts you can find for free on the internet and massage them to fit your needs.

It's the story of a young guy who tries to make a living as a massage therapist to feed his family and his bold high school buddy who shows back up in his life and just got started as an arm's dealer serving the US military.https://www.youtube.com/watch?

Too many times they try to massage the numbers until they work.

I am off to the gym; they have Seinfeld reruns all day, and I can hook up my earphones to the massage chair I work out in, so other machines won’t bother me.

At the time they targeted Asian massage parlors, cigarette sellers, night clubs that had customers deemed criminal (read: minorities), medical marijuana clinics and (post 2008) bank owned properties that had been foreclosed. 

We are getting 7.5 to 8.5 cap rates on quality properties.Good luck but I wouldn't be buying an asset class that is overheated at the top of the market and using financing to massage the deal to get any cash flow out of it.

All of that said, yes, there is a decent risk that the T12 has been "massaged" but that's likely always the case so you can discount accordingly.

Take a break, get a massage, then come back to the rat race.