On Demand Audio

Qualified Opportunity Zones: A New Real Estate Investment Structure

(357 reviews)

Produced on March 14, 2019

Taught by
$ 59 Real Estate and Tax Law In Stock
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Course Information

Time 61 minutes
Difficulty Intermediate

Course Description

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

Credit Information

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Faculty

Aaron S. Gaynor

Roberts and Holland LLP

Aaron S. Gaynor joined the firm in 2013. He received his LL.M. in Taxation from NYU School of Law (2013); J.D. from Benjamin N. Cardozo School of Law (2012); and B.A., cum laude, in Economics from Brandeis University (2007). Aaron was articles editor of the Cardozo Arts & Entertainment Law Journal.



Reviews

AP
Andrew P.

Good breakdown of a complicated topic

JM
John M.

excellent

EM
Elizabeth M.

Very informative!!

PJ
Patrick J.

Excellent guidance for an emerging law.

SM
Susan M.

interesting topic!

BF
Belinda F.

very timely topic. Speaker was very good

DB
David B.

Great thanks again

BS
B.A. S.

Very timely presentation.

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