---
schema_version: "secwatch.filing_event.v1"
accession: "0001765107-25-000024"
form_type: "8-K/A"
ticker: null
cik: "0001765107"
company_name: "CIM Opportunity Zone Fund, L.P."
filed_at: "2025-11-13T23:59:59+00:00"
generated_at: "2026-05-16T20:29:18.062030+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# CIM Opportunity Zone Fund contributes $1.3B solar project interests to WEPCO, retains 63.2% ownership

## Summary
- Phase 1 contributed $1.3B aggregate equity (NAV 3/31/25) to WEPCO Holdings for common units in WEPCO.
- After three phases (Sep 29, Sep 30, Oct 3), Fund owns ~63.2% of WEPCO and 99% of COZ (COZ owns 3.5% of WEPCO).
- Fund is managing member of newly-formed WEPCO; prior contributions were rescinded and re-contributed on Nov 7, 2025.
- Transactions structured as tax-deferred contributions under Section 721 of the Code.

## SEC filing metadata
- accession: 0001765107-25-000024
- form_type: 8-K/A
- cik: 0001765107
- company_name: CIM Opportunity Zone Fund, L.P.
- filed_at: 2025-11-13T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 1.01, 2.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1765107/000176510725000024/0001765107-25-000024-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1765107/000176510725000024/cim-20250929.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001765107-25-000024
- JSON: https://secwatch.observer/filing/0001765107-25-000024.json
- Plain text: https://secwatch.observer/filing/0001765107-25-000024.txt

## Source-grounded claims
- claim_id: d58fc5b5fdcc51b58c4a89c1a51dcfc044b2c237
  claim: CIM Opportunity Zone Fund, L.P. completed a disposition involving WEPCO Holdings for $1.3 billion.
  evidence_excerpt: The total aggregate value of the equity interests contributed by the Fund to WEPCO (whether directly or through COZ) as a part of the Phase 1 Contribution Transactions was $1.3 billion, based on net asset values as of March 31, 2025. Following the Phase 1 Contribution Transactions, COZ was a wholly-owned subsidiary of the Fund, and the Fund and COZ were the
  evidence_url: https://www.sec.gov/Archives/edgar/data/1765107/000176510725000024/0001765107-25-000024-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.