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Qualified Opportunity Funds: A Guide for Real Estate Investors

The 2017 Tax Cuts and Jobs Act (TCJA) included a myriad of tax incentives designed to spur long-term local economic development in economically distressed areas, designated as Qualified Opportunity Zones. Real estate developers and other investors 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 Qualified Opportunity Funds: A Guide for Real Estate Investors. This convenient guide focuses on such key topics as:

  • QOZ-Whitepaper_book-cover.jpgFormation of Qualified Opportunity Funds
  • Investor Benefits and Requirements
  • Qualified Opportunity Zone Designations
  • 90% Asset Testing
  • Qualified Opportunity Zone Business Property
  • Working Capital Safe Harbor
  • Direct vs. Indirect Investments
  • Investor Basis
  • Partnership Allocations
  • Operating Distributions and Debt-Financed Distributions
  • Dispositions
  • IRC Sec. 1031 Exchange vs. Qualified Opportunity Funds
  • State and Local Taxation
  • Other Credits

REGISTER BELOW to download the full booklet or CLICK HERE to preview an extract taken from the how-to guide.


REGULATIONS UPDATE: The IRS and Treasury have issued a second round of proposed regulations for Qualified Opportunity Zones. While we work to update EisnerAmper’s Qualified Opportunity Funds Book in full, please check out our most recent overview articles about these updated guidelines:

Second Round of QOZ Proposed Regulations:

QOF Proposed Regulations Alert: