On Demand Audio

Qualified Opportunity Zones: A New Real Estate Investment Structure (Update)

(669 reviews)

Produced on December 06, 2019

Taught by
$ 89 Real Estate and Tax In Stock
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Course Information

Time 1h
Difficulty Intermediate
Topics covered in this course: Real Estate Tax

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). These 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. 

Since this is an evolving area, new rules have been announced since the TCJA first went into effect which clarify the practical impact of QOZ's and investor obligations. 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, recent rule changes, and what attorneys can expect in the future
  3. Advise clients on the benefits and risks of real estate investment in these zones

Credit Information

After completing this course, Lawline will report your attendance information to {{ accredMasterState.state.name }}. Please ensure your license number is filled out in your profile to ensure timely reporting. For more information, see our {{ accredMasterState.state.name }} CLE Requirements page . After completing this course, {{ accredMasterState.state.name }} attorneys self-report their attendance and CLE compliance. For more information on how to report your CLE courses, see our {{ accredMasterState.state.name }} CLE Requirements FAQ .


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.


Krista E.

Speaker was very knowledgeable and easy to follow.

Mark d.

Great Lecture!

John M.


steven w.

good instructor

Anthony M.

Very informative.

David F.

Excellent class

Kamran M.

Great presentation.

Donald R.

excellent presentation with good pauses to let the viewer digest the complexity of the situation.

Steven R.

Excellent presentation

John T.

interesting topic well presented

Dawn P.


Steven W.

excellent program

Georgian P.

Excellent presentation! Speaker was very interesting and informative. He was professional, knowledgeable and effective in his communication skills. Enjoyed the course and look forward to taking more courses from him on this subject.

John K.


Robert H.

Good use of examples for clarifying learning points.

Tom A.

Best yet.

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