Total Credits: 1.2 MCLE
In recent tax legislation, Congress created “Qualified Opportunity Zones” which provide substantial tax savings or even the elimination of any capital gains taxes on certain real estate. The U.S. Treasury Department recently released final regulations implanting the law, finally allowing fund sponsors and investors the certainty they need to form funds and place investments. This program will review the major tax benefits of Opportunity Zones, the restrictions and requirements imposed by the regulations on these funds, and practical steps in drafting OZ documents.
Materials | Available after Purchase |