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Structuring Qualified Opportunity Zone Investments for Family Offices and Private Clients

Recording of a 90-minute premium CLE/CPE video webinar with Q&A

This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Conducted on Thursday, April 27, 2023

Recorded event now available

or call 1-800-926-7926

This CLE/CPE course will give tax professionals an in-depth analysis of the Qualified Opportunity Zone (QOZ) tax incentive program under Section 1400z-2 and applicable regulations (QOZ Tax Program) and how family offices and private clients should consider structuring QOZ investments. The panelist will discuss critical issues for family offices and private clients, including applicable reinvestment timing requirements, capital gain deferral rules, the ability to hold non-QOZ assets within a qualified opportunity fund and other tax benefits. Additionally, The panelist will share insights into “market trends” with respect to QOZ investment and look into possible legislative changes.

Description

The QOZ Tax Program provides taxpayers with the opportunity to defer taxation of otherwise taxable gains and entirely avoid taxation of future gains if certain requirements are satisfied. For family offices and private clients, the QOZ Tax Program is a versatile program which may compliment a diversified investment and business portfolio. Further, family offices and private clients can take advantage of certain rules under the QOZ Tax Program which larger, institutional investors are unable to utilize.

Listen as Joshua M. R. Becker, J.D., Counsel at Pillsbury Winthrop Shaw Pittman, discuss the QOZ Tax Program eligibility requirements, tax benefits, including those that may be unique to family offices and private clients, and techniques to ensure deferral of realized capital gains and elimination of future capital gains.

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Outline

  1. QOZ Tax Program Basics
  2. QOZ Investments: Real Estate v. Operating Businesses
  3. Unique QOZ Structuring Opportunities for Family Offices and Private Clients
  4. Applicable Anti-Abuse Rules
  5. Reporting Requirements and Legislative Proposals

Benefits

The panelist will discuss these and other key issues:

  • What are the general QOZ Tax Program rules and requirements?
  • What key issues should family offices and private clients consider when making QOZ investments?
  • QOZ pitfalls to avoid
  • How to finance QOZ investments
  • Maximizing QOZ Tax Program benefits including with respect to non-QOZ assets held within Qualified Opportunity Funds

Faculty

Becker, Joshua
Joshua M. R. Becker, J.D.

Partner
Pillsbury Winthrop Shaw Pittman

Mr. Becker is a Tax attorney with over 10 years of international law firm and accounting firm experience. He counsels...  |  Read More

Access Anytime, Anywhere

Strafford will process CLE credit for one person on each recording. CPE credit is not available on recordings. All formats include course handouts.

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CLE On-Demand Video