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?
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For more information, please contact Diana Lauritson at [email protected].
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