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June 6, 2018
Workshop
Opportunity Zones pre-conference workshop.
Professional Services
Novogradac is an established Opportunity Zones leader with expert technical knowledge of key tax, accounting, transaction structuring and compliance issues. We are dedicated to helping communities grow and thrive. Novogradac will help guide you through the underlying tax, structuring and valuation issues of OZ investments.
April 1, 2012
Periodical News Brief
Pennsylvania Gov. Tom Corbett in February signed S.B. 1237 that amends the state's Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act.
April 23, 2019
Podcast
Special Edition Podcast: The Second Tranche of Opportunity Zones Guidance
Handbooks and Booklets
The 2018 Novogradac Opportunity Zones Handbook gives readers background and guidance for the new federal opportunity zones incentive. The first edition of the Novogradac Opportunity Zones Handbook provides an overview of the incentive, tax benefits, definitions of key terms, technical income tax aspects, and explanation of opportunity zones, qualified opportunity funds and qualified opportunity zone property. The Novogradac Opportunity Zones Handbook also includes key sections from the Internal Revenue Code, Treasury guidance and more. The 2018 Novogradac Opportunity Zones Handbook includes sections about: Taxable gain deferral and exclusion benefitsValue and magnitude of the tax benefitsTreasury’s first tranche of proposed regulationsTaxpayers and gains eligible for deferralThe five-, seven- and 10-year hold basis step-upsStatutory requirements for qualified opportunity fundsThe 90 percent asset testTreatment of mixed funds investments in qualified opportunity fundsStatutory requirements for qualified opportunity zone property
Handbooks and Booklets
The Novogradac Introduction to Opportunity Zones, Second Edition booklet serves as an introduction to the opportunity zones (OZ) incentive that aims to release capital locked in highly appreciated assets into distressed communities. The booklet describes the history of the idea, how the incentive became law, tax benefits, how OZs and opportunity funds work, important details about OZ property and how the incentive works with other federal and state tax incentives. It includes key updates from the first two tranches of Treasury guidance on the OZ incentive.