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EisnerAmper Publishes “How-To Guide” for Real Estate Qualified Opportunity Funds (QOFs)

Feb 11, 2019

Incorporated in the 2017 Tax Cuts and Jobs Act (TCJA) are a myriad of tax incentives designed to spur long-term economic development in economically distressed Qualified Opportunity Zones. Real estate developers can invest in these communities through Qualified Opportunity Funds (QOFs). According to one report, these opportunity zones account for 10% of the investible universe.

While these investment incentives can be significant, they can often be complex, and the TCJA has left many unanswered questions. As such, EisnerAmper has created a free publication titled Qualified Opportunity Funds: A Guide for Real Estate Investors. This handy guide, broken down into 15 chapters, focuses on such key topics as:

  • Investor Benefits and Requirements
  • Working Capital Safe Harbor
  • Investor Basis
  • Partnership Allocations
  • 1031 Exchange vs. QOFs
  • Dispositions
  • Remaining Areas of Uncertainty

“Qualified opportunity funds are a wonderful investment vehicle. But you absolutely must understand the intricacies and nuances of the program,” said Lisa Knee, National Leader of EisnerAmper’s Real Estate Private Equity Group. “Our team of real estate, financial services and tax experts created this invaluable resource to help real estate investors navigate this tricky terrain.”

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