secwatch.observer — SEC 8-K summary
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Issuer:     CIM Opportunity Zone Fund, L.P. (—)
CIK:        0001765107
Form:       8-K/A
Filed at:   2025-11-13T23:59:59+00:00
Accession:  0001765107-25-000024
Event type: other_material
Sentiment:  neutral
Materiality: 0.60
Item codes: 1.01, 2.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

CIM Opportunity Zone Fund contributes $1.3B solar project interests to WEPCO, retains 63.2% ownership
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- 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- Fund is managing member of newly-formed WEPCO; prior contributions were rescinded and re-contributed on Nov 7, 2025.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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1765107/000176510725000024/0001765107-25-000024-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1765107/000176510725000024/cim-20250929.htm
  HTML page:      https://secwatch.observer/filing/0001765107-25-000024

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer