Novogradac Opportunity Zones Regulations Webinar

Wednesday, November 14, 2018 - 10:00am to 11:30am
November 14, 2018 - 10:00am to 11:30am

*Note: This webinar airs from 1 to 2:30 p.m. ET (10 to 11:30 a.m. PT)


mike novogradac webinar panelist
John Sciarretti.jpg
Michael Novogradac, CPA
Managing Partner
Novogradac & Company LLP
John Sciarretti, CPA
Novogradac & Company LLP

Webinar Description

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

    CPE will not be offered for this webinar.

  • Terms and Conditions

    Login Info, Handouts and Access to the Recording

    NOTE: Access to the webinar recording will be sent to the purchaser via email within one business day of payment.

    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.