Enacted as part of the Tax Cuts and Jobs Act of 2017, Opportunity Zones were designed to provide significant tax benefits to incentivize long-term investment in economically-distressed communities. This discussion will include subjects such as the benefits of Opportunity Zones, administrative guidance (including proposed regulations), unlocking Opportunity Zone benefits for both enterprise creation and real estate development, and special structuring issues relating to the creation of Qualified Opportunity Funds.
Topics Include:
- Overview of the Qualified Opportunity Zone legislation
- Why invest in a qualified opportunity fund (QOF)?
- What gains qualify?
- What is a QOF, including typical structures?
- What is a qualified opportunity zone business property?
- What is a qualified opportunity zone business?
- What are some of the significant open questions with QOFs?
- What are issues for sponsors?
- Why combine a REIT with a QOF?
Webinar Recording
For more information, please contact Diana Lauritson at [email protected].
People
Related Insights
December 19, 2025
Health Care Law Today
Gender Affirming Care for Minors: CMS and HHS Propose Limits on “Sex Rejection Procedures” and Expanded Enforcement Pathways
On December 18, 2025, the U.S. Department of Health and Human Services (HHS) held a press conference focused on what is defined as “sex…
December 19, 2025
Foley Viewpoints
Prohibition to Prescription: What Trump’s Marijuana Executive Order Really Means
On December 18, 2025, President Donald Trump issued an Executive Order, Increasing Medical Marijuana and Cannabidiol Research, that…
December 18, 2025
Manufacturing Industry Advisor
Foley Automotive Update
Analysis by Julie Dautermann, Competitive Intelligence Analyst Foley is here to help you through all aspects of rethinking your long-term…