COR2145. Qualified Opportunity Funds: From basics to the complexities of today!

In December of 2017, codes section 1400Z-1 and 1400Z-2 (approximately 6 pages) became law. It was barely discussed for the first five months and then everyone noticed. Today this is one of the largest tax planning areas for real estate development.

John May, with DHG, will touch on the tax code, regulations, transaction structuring (for real estate), and discuss what he is seeing in the market.

Learning Objectives:

• Identify the law and benefits of Qualified Opportunity Funds.
• Determine the different structure formats, when to use them, and why they are important for real estate planning and structuring.
• Identify complexities involved with codes section 1400Z-1 and 1400Z-2