Ballard Spahr
Event

Qualified Opportunity Zones

Event Details
1
November 2018
2:00 PM - 5:30 PM ET
Various locations and via webinar
Recording
The Tax Cuts and Jobs Act created a new program to encourage capital investment in the over 8,700 Qualified Opportunity Zones selected by each of the states, District of Columbia and U.S. possessions. This exciting new program has the potential to provide investors in Qualified Opportunity Funds with deferral of tax on gains rolled over into a Qualified Opportunity Fund and potential elimination of tax on the appreciation on an investment in a Qualified Opportunity Fund. Many people who are interested in this program have been waiting for guidance from the US Treasury and IRS. Learn how clarifications made by the US Treasury and IRS in guidance (expected to be released by the week of October 1) impacts this new incentive program. 
Learn about:
  • Establishing and qualifying a Qualified Opportunity Fund
  • Structuring Qualified Opportunity Fund investments
  • Positioning your business or property to be eligible for investment capital from a Qualified Opportunity Fund
  • Combining the benefits of a Qualified Opportunity Fund with other federal tax programs, such as Low Income Housing Tax Credits (LIHTC), Historic Tax Credits, and New Markets Tax Credits.

This program will be of particular interest to investment funds, real estate developers, LIHTC developers, people who do business within a Qualified Opportunity Zone, state economic development departments and agencies, and investors looking to roll over their gains into an investment with favorable federal income tax treatment. 

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