The Wyoming Reserve Opens Escrow Option for Investors Ahead of Opportunity Zone 2.0
The Wyoming Reserve Opportunity Zone Fund Corporation will let accredited investors park capital in an interest-bearing escrow account through the end of 2026 and convert it into shares after the federal opportunity zone program’s new rules take effect Jan. 1, 2027, the Casper, Wyoming-based precious metals vaulting company said Tuesday.
Funds received in 2026 will be deposited with Citizens Bank, N.A., as escrow agent and will earn 3% interest for the investor until a closing expected on or about Jan. 15, 2027, according to the company. Investors will have an opportunity to withdraw their funds in January. Those who do not submit a withdrawal request will have their funds deemed accepted and invested, with accrued interest disbursed at closing.
The escrow is part of the company’s second offering, known as Offering II, a Rule 506(c) private placement open only to accredited investors with a $50,000 minimum investment. Securities are offered through Realta Equities Inc., which is not affiliated with The Wyoming Reserve.
Shares will be issued at the lower of the company’s share repurchase value for the quarter end preceding the investor’s subscription agreement or its share repurchase value at Dec. 31, 2026. As a result, the company said, an investor who funds escrow early benefits from any decline in value between those dates and is not exposed to an increase. Investors will receive notice of the Dec. 31 value at least three business days before closing conditions are expected to be met and may rescind within three business days of that notice.
Deposits into escrow do not constitute acceptance of a subscription, the company said. If The Wyoming Reserve terminates the escrow offering, deposits will be returned, but the company will keep any interest accrued. Investors who prefer to close immediately can instead buy through a simultaneous offering at a fixed price per share.
Why the Wait
The One Big Beautiful Bill Act, signed into law July 4, 2025, made the opportunity zone program permanent. The renewed version, which the industry calls Opportunity Zone 2.0, applies to investments made after Dec. 31, 2026. Under the new rules, deferred capital gains are recognized on the fifth anniversary of each investment rather than on a single fixed date, a 10% step-up in basis applies after five years, qualified rural opportunity funds receive a 30% step-up, and appreciation may be excluded from federal tax on investments held at least 10 years.
Investors generally have 180 days after a sale to reinvest eligible gains in a qualified opportunity fund. The company said a gain whose 180-day window extends into January 2027 may be invested under the new regime regardless of the calendar year in which it arose. The Wyoming Reserve said it makes no representation about any investor’s eligibility for opportunity zone benefits, including the rural step-up.
“The permanent renewal of opportunity zones is important for the development of underserved communities in the United States, and the new rules begin on January 1,” said Josh Phair, co-founder and chief executive officer. “A permanent program gives accredited investors a longer horizon to plan around.”
The escrow offering follows a series of institutional custody agreements for The Wyoming Reserve, which operates a Class 3 vault of approximately 70,000 square feet in a designated opportunity zone in Casper.
In February, the state of Wyoming selected the company to vault its precious metals after due diligence by the Wyoming State Treasurer’s Office. The state had bought more than 2,300 ounces of gold for $10 million in December 2025 under the Wyoming Gold Act, according to Cowboy State Daily. Later that month, Wells Fargo Bank chose The Wyoming Reserve for institutional precious metals custody and storage.
In March, international precious metals dealer BullionStar selected the company for its U.S. vaulting and fulfillment operations. The facility also secured U.S. foreign trade zone activation in December 2025, allowing potential tariff-exempt storage of high-value assets.
The Wyoming Reserve launched Offering II in August 2025, seeking up to $115 million at $11.50 per share with a repurchase program the company calls “smart liquidity.” That offering followed the close of its initial offering, which raised roughly $26 million from accredited investors.
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