The Tax Cuts and Jobs Act created a new program to encourage capital investment in the over 8,700 Opportunity Zones selected by each of the states, District of Columbia, and U.S. possessions. This new program has the potential to provide investors in Opportunity Funds with deferral of tax on gains rolled over into an Opportunity Fund and potential elimination of tax on the appreciation recognized on the investment in the Opportunity Fund. Opportunity Funds and their investors will be looking to make investments in businesses and property located in Opportunity Zones. Come hear Ballard Spahr attorneys discuss steps you can take to benefit from this new federal tax program, including:

  • Establishing and qualifying an Opportunity Fund

  • Investing gains into Opportunity Funds

  • Obtaining the maximum benefit of investing in Opportunity Funds

  • Structuring Opportunity Fund investments

  • Locating designated Opportunity Zones

  • Positioning your business or property to qualify as eligible for investment capital from an Opportunity Fund

  • Combining the benefits of an Opportunity Zone 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 an Opportunity Zone, and investors looking to roll over their gains into an investment with favorable federal income tax treatment.

Date & TIme

Philadelphia
Ballard Spahr
1735 Market St., 48th Floor
Philadelphia

Wednesday, July 25, 2018

3:00 PM - 3:30 PM ET | Registration
3:30 PM - 5:00 PM ET | Program
5:00 PM - 6:00 PM ET | Networking, cocktails, and hors d’oeuvres

Locations

This event will be held in our Philadelphia office and will also be available by simulcast in each of Ballard Spahr’s other offices, as well as via webinar. Cocktail receptions will follow the presentation in all East Coast and Midwest locations. Lunch will be offered at the start of the program in West Coast locations.

Atlanta
999 Peachtree St., NE, Suite 1000
Atlanta, GA
Registration will begin at 3:00 PM ET

Baltimore
300 East Lombard St., 18th Floor
Baltimore, MD
Registration will begin at 3:00 PM ET

Denver
1225 17th St., Suite 2300
Denver, CO
Registration will begin at 1:00 PM MDT

Las Vegas
One Summerlin
1980 Festival Plaza Drive, Suite 900
Las Vegas, NV
Registration will begin at 12:00 PM PT

Minneapolis
80 South 8th St., 2000 IDS Center
Minneapolis, MN
Registration will begin at 2:00 PM CT

New York
1675 Broadway, 19th Floor
New York, NY
Registration will begin at 3:00 PM ET

Phoenix
1 East Washington St., Suite 2300
Phoenix, AZ
Registration will begin at 12:00 PM MST

Salt Lake City
201 South Main St., One Utah Center, Suite 800
Salt Lake City, UT
Registration will begin at 12:00 PM MDT

Washington, D.C.
1909 K St., NW, 12th Floor
Washington, D.C.
Registration will begin at 3:00 PM ET

Speakers

Molly R. Bryson, Partner

Douglas M. Fox, Partner

Wendi L. Kotzen, Partner

Linda B. Schakel, Partner 

This program is approved for 1.5 CLE credits in PA, NY, NJ, and CA. Uniform Certificates of Attendance also will be provided for the purpose of seeking credit in other jurisdictions.

For more information please contact Mallory Gorham at gorhamm@ballardspahr.com.

Register