Novogradac 2020 OZ 101: The Basics Online Workshop - On-Demand

Learn the fundamentals of the opportunity zones incentive, including definitions of key terms, how the incentive works, how the Treasury regulations define best practices and lessons from the first two years. Get grounded in the incentive and have your questions answered by experts.

Original air date:June 30, 2020
Access to Recording Expired: September 30, 2020


Jason Watkins
Carol Mihalic
Kutak Rock
Ashley Tison
Founder & CEO
Opportunity Zone Consultants  

Topics Covered in Workshop

  • Introduction to the Opportunity Zones Incentive
    • Types of tax incentives
    • Timeline of investments
    • Benefits of incentives
    • Perishability of incentives
  • Opportunity Zone Rules
    • Qualified Opportunity Funds
    • Qualified Opportunity Zone Businesses
    • Qualified Opportunity Zone Business Property
  • OZ Compliance
    • 90% Asset test
    • 70% Tangible property test
    • 50% Gross income test
    • Owned and leased property
    • Non-qualified financial property
    • Working capital safe harbor
  • Final and Proposed Regulations
    • Related party issues
    • Circular gains
    • Inclusion events
    • Unresolved issues

Target Audience

Business owners, investors, syndicators, lenders, community development entities (CDEs), community development financial institutions (CDFIs), for-profit and nonprofit developers, consultants, law firms and other community development professionals and anyone else who wants to learn the basics of the Opportunity Zones incentive.

Registration Rates*

Standard: $295
Nonprofit: $245

*The standard and nonprofit registration fee for live online workshops and for online workshop recordings covers a single viewer only. If multiple persons within an organization wish to view the workshop and/or its recording (regardless of whether they view it on a single computer or multiple computers), the organization must purchase a registration for each person.