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Qualified Opportunity Zones: A New Real Estate Investment Structure

1h 1m

Created on March 14, 2019

Intermediate

Overview

As part of the 2017 "Tax Cuts and Jobs Act", Congress enacted new Sections 1400Z-1 and 1400Z-2, which created "qualified opportunity zones" ("QOZs"), which are designated low-income census tracts. Through a "qualified opportunity fund" (a "QOF"), investors can reinvest gain from the sale of assets (including non-real estate assets) into real estate or other property in QOZ and defer tax on the gain and, potentially, be exempt from tax on additional appreciation.

This program will cover the tax benefits and requirements of investing in a QOF. Additionally, the program will discuss QOF structuring considerations and address areas of uncertainty, as well as any regulations or other guidance that are released on an ongoing basis.


Learning Objectives:

  1. Review the definitions of QOZ and requirements for a QOF
  2. Discuss areas of uncertainty in these investment structures and predict changes in the future
  3. Advise clients on the benefits and risks of real estate investment in these zones

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