Qualified Opportunity Zones and Tax Credits: IRS Regulations, Capital Gain Deferral Mechanisms, Section 1400Z
Blank Rome Partner Michael I. Sanders will present at an upcoming Strafford live webinar, “Qualified Opportunity Zones and Tax Credits: IRS Regulations, Capital Gain Deferral Mechanisms, Section 1400Z (IRC 45D(e) Requirements, Step-Up in Basis, Appreciation Exclusion, Tax Planning Strategies for Investors, and More),” on Thursday, March 12, 2020, from 1:00 to 2:30 p.m. EDT / 10:00–11:30 a.m. PST.
The webinar will provide tax counsel and advisers with a detailed analysis of the qualified opportunity zones tax incentive mechanism provided under the tax reform law. The panel will discuss the much-anticipated final IRS regulations issued in late 2019 for investors and the necessary legal requirements and processes to achieve these tax benefits, describe methods to ensure deferral or reduction of capital gains, and outline additional tax planning strategies associated with opportunity zone funds and businesses. Topics include:
- How do the new IRS final regulations provide clarity to investors?
- What are the opportunity zones and eligibility requirements under IRC 45D(e)?
- What tax benefits do opportunity zones provide?
- What are opportunity zone funds and qualified opportunity zone businesses?
- How can taxpayers ensure the deferral or reduction of capital gains and the appreciation exclusion?
- How can the opportunity zone incentive be combined with other federal tax incentives, including under IRC 45, 45D(e), and 48?
- Optimizing structures for opportunity zone investments
For more information and to register, please visit the webinar webpage.