Novogradac Opportunity Zones Regulations Webinar On-Demand

Now that long-awaited Treasury Regulations for the new opportunity zones (OZ) incentive have been released, our panelists will discuss how these regulations are expected to address previously unanswered questions and which issues remain unclear.
 


Topics Covered

  • Gains
    • Treatment of eligible gains
    • Attributes of Gains
  • Eligible Taxpayers
    • Define eligibility
    • 180-day period
    • Special rules for pass-through entities
    • 10-year rule
  • Qualifying Opportunity Funds
    • Organizational issues
    • Certification of qualified opportunity funds
    • Valuation of assets for the 90% test
    • Special rules for land and land improvements
  • Opportunity Zones Businesses
    • Substantially-all requirements
    • Valuation of assets for the 70 percent test
    • Proximity of active conduct tests
    • Safe Harbor
  • Unaddressed Issues
    • Interim gains
    • Grace period
    • Reasonable period to reinvest
    • Conduct leading to decertification

Instructors

 

Terms and Conditions

Login Info, Handouts and Access to the Recording

 

Registration Rates*

Standard: $135
Nonprofit: $115
Multiple Registrations: $110/person ($95/person for nonprofits)

*The standard and nonprofit registration fee for live webinars and for webinar recordings covers a single viewer only. If multiple persons within an organization wish to view the webinar 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.