Novogradac Spring Opportunity Zones Conference Recording

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

Please Note: This webinar recording will expire on November 7,2019. 



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