Course Details

Opportunity Zones Under Tax Reform

Webinar: ID# 1034465
Recorded CD or On-Demand
About This Course:
The Tax Cuts and Jobs Act of 2017 (the 'Act') made significant changes to U.S. federal tax law. One of these changes was the establishment of a new tax regime relating to qualified opportunity zones ('Opportunity Zones') under Sections 1400Z-1 and 1400Z-2 of the Internal Revenue Code of 1986, as amended (the 'Code'), to encourage private investment in distressed communities throughout the United States.

Investors that wish to defer capital gains recognized upon a sale or exchange of an asset to an unrelated party on or prior to December 31, 2026 can invest that gain in a Qualified Opportunity Fund (QOF), which in turn invests in so-called 'qualified opportunity zone property.'

This webinar will discuss the current status of the Opportunity Zone program, the tax benefits associated with investing in QOFs, what qualifies as qualified opportunity zone property and issues relevant to sponsors in connection with the formation of QOFs.What You'll Learn:Opportunity Zones
  • Preliminary Examination
  • Tax Benefits
What Is a Qualified Opportunity Zone?
  • Structure
  • Applicable Rules
  • Types of Investments
Qualified Opportunity Fund Considerations
  • Entity Type
  • Investment Limitations
  • Economics
Opportunity Zones Under Tax Reform
or via CD or On-Demand
Course Details
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