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QOZ-Whitepaper-V3-Cover.jpgQualified Opportunity Funds: A Guide for Real Estate Investors – October 2020

The Tax Cuts and Jobs Act of 2017 (TCJA) has provided significant tax and economic benefits for investors, real estate developers and fund sponsors through the Opportunity Zone Program. Qualified Opportunity Zones (QOZs) are designed to spur long-term growth and economic development in economically distressed neighborhoods through tax incentives.

With the release of final regulations on QOZs and Qualified Opportunity Funds (QOFs) on January 13, 2020, correcting amendments on April 6, 2020 and other guidance, the IRS and Treasury Department have given investors a more definitive framework in which to operate.

We have updated Qualified Opportunity Funds: A Guide for Real Estate Investors to provide further insight into this highly publicized and promoted tax benefit. This convenient guide focuses on such key topics as:

  • Overview of Potential Tax Benefits
  • Investor Benefits and Requirements
  • Formation of Qualified Opportunity Funds
  • Direct vs. Indirect Investments
  • Multi-Asset Considerations
  • Investor Considerations
  • Special Considerations for REITs
  • 1031 Exchanges vs. Qualified Opportunity Funds
  • FIRPTA Considerations
  • Anti-Abuse Provisions
  • COVID-19 Relief
  • Effective Dates
  • Other Credits
  • State And Local Taxation
  • Remaining Areas Of Uncertainty

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