| Description:
|
The new Tax Cuts and Jobs Act, (115 P.L. 97) created opportunities for investors to gain tax advantages by investing in projects in designated low-income census tracts across the United States (Opportunity Zones).
Under the new law, an investor can defer capital gains invested in these locations for five years, obtain up to 15% relief from any tax on such gains by holding such investment for seven years, and have absolutely no tax levied on the appreciated value of the investment if held for ten years.
However, the tax relief is subject to a variety of qualifications and failure to properly structure and document such investments can result in a complete disqualification of the tax benefit.
Covered Topics:
Opportunity Zone Legislation and Regulation- Where (Can You Invest)
- What (Is the Benefit)
- How (Do You Structure and Document an Opzone Investment)
Common Opzone Structures- Funds vs. Direct Investment
- Property vs. Business Investing
- Prohibited Businesses
Unresolved Issues Awaiting Guidance- Safe Harbors (Avoiding Disqualification)
- Investment Structures
- Property Development vs. Business Development
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| About The Provider: |
Lorman Education Services has provided educational seminars, webinars, and online training for professionals since 1987.
Since then, Lorman training courses kept thousands of professionals in the United States and internationally current on the most pressing topics in a rapidly-changing marketplace of ideas. Like you, we understand the need for concise, accurate information.
That understanding underlies each Lorman course, presenting the latest information on the laws and regulations critical to your organization's successful daily operations. Moreover, each Lorman Education course receives our painstaking attention to be certain both the faculty and participants receive the individual attention necessary to achieve maximum benefit from the materials.
About Lorman Webinars
Lorman Education Services provide both live and on demand webinars, with most offering HRCI and SHRM re-certification credits. |
