• 16 minutes

What Is a Qualified Opportunity Zone Property


Qualified opportunity zone property can fall under three different umbrellas.

The first umbrella is as qualified opportunity zone stock which is a new issuance of stock in a domestic corporation that is a qualified opportunity zone business. The next is qualified opportunity zone partnership interest - capital or profits interest in a domestic partnership that is a QOZB. The last is a qualified opportunity zone business property - tangible property used in a trade or business where such property was acquired by purchase from an unrelated party after December 31, 2017, the original use of such property in the QOZ commences with the QOF or a qualified opportunity zone business (QOZB) (or such property is substantially improved while held by the QOF or QOZB), and during substantially all of the QOF’s or QOZB’s holding period for such property, substantially all of the use of such property was in a Qualified Opportunity Zone. In this video our speakers review these three options.

Runtime: 16 minutes



Michael Shulman

Michael Shulman

Shearman & Sterling LLP

  • Partner and Tax Team Leader in the office of Shearman & Sterling LLP
  • Practice emphasizes all aspects of Tax, including taxation of financial instruments, real estate transactions, and the formation and operations of hedge funds, private equity funds and regulated investment companies
  • Has wide-ranging experience in domestic and cross-border mergers, acquisitions and restructurings and has advised on numerous debt restructuring transactions
  • Author of several publications related to the areas of Tax
  • Chair of the Financial Transactions Committee of the American Bar Association
  • LL.M degree, New York University, School of Law; J.D. degree, Vanderbilt University; B.A. degree, with honors, University of Chicago
  • Can be contacted at [email protected] or 212-848-8080
Lisa Brill

Lisa Brill

Shearman & Sterling LLP

  • Partner and co-head of the Hospitality, Leisure & Gaming Industry Group in the office of Shearman & Sterling LLP
  • Practice emphasizes all aspects of Real Estate, including acquisitions and dispositions, joint venture formations and financing transactions and has worked extensively representing both institutional investors and real estate operating companies in the investment, ownership and development of real estate
  • Represents lenders in different types of financing transactions, including mezzanine loans, construction loans, mortgage loans and hotel financings
  • Conducts regular seminars and workshops on numerous Real Estate subjects
  • Author of several publications related to the areas of Real Estate in publications in The Real Estate Finance Journal and Real Estate Finance & Investment
  • J.D. degree, Georgetown University; A.B. degree, Bowdoin College
  • Can be contacted at [email protected] or 212-848-4536

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