Understand various components of opportunity zone transactions and how such transactions are structured.
Enacted in 2017 by Congress's Tax Cuts and Jobs Act, the opportunity zone program is designed to create jobs and drive investment into certain low-income communities located in economically distressed census tracts designated by the state. The program allows investors the opportunity to invest eligible gains into Qualified Opportunity Zone Funds, which will then make investments into low-income communities and allow investors to defer gains.
This presentation will discuss the various components of an opportunity zone transaction, including what qualifies as a Qualified Opportunity Zone Fund, a Qualified Opportunity Zone Business Property, and a Qualified Opportunity Zone Business. The topic will also cover types of eligible gains and how such transactions are structured.
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