Tax Issues for Foreign Investors in Qualified Opportunity Zones: Deal Structures, Tax Rules, Planning Strategies
Recording of a 90-minute premium CLE/CPE video webinar with Q&A
This CLE/CPE course will provide tax professionals guidance on tax challenges for non-U.S. investors in qualified opportunity zones (QOZs). The panel will discuss recent U.S. tax law developments and IRS regulations impacting foreign investors, legal requirements, and processes to achieve tax benefits. The panel will also provide insight on other critical tax considerations and planning strategies for foreign investors associated with opportunity zone funds and businesses.
Outline
- Opportunity zone provisions under current tax law and recent IRS regulations
- Processes and criteria designating QOZs
- Key issues and planning for foreign investors
- Securing the tax benefits of opportunity zone investments
- Best practices and tax planning techniques for counsel
Benefits
The panel will review these and other key issues:
- What are opportunity zones and eligibility requirements under IRC 45D(e)?
- How can taxpayers ensure the deferral or reduction of capital gains and the appreciation exclusion?
- What are the key provisions of recent IRS proposed regulations for foreign investors in QOFs?
- What are the key issues impacting foreign investors and planning strategies to overcome them?
- Optimizing structures for opportunity zone investments
Faculty
Brian Duren
Signing Director
CliftonLarsonAllen
With more than 14 years in public accounting, Mr. Duren serves clients exclusively in the Real Estate industry by... | Read More
With more than 14 years in public accounting, Mr. Duren serves clients exclusively in the Real Estate industry by delivering tax compliance, consulting, and advisory services. His clients include building contractors, multi-family developers and operators, commercial real estate companies, private equity funds, land developers, and residential home builders.
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James O. Lang
Shareholder
Greenberg Traurig
Mr. Lang focuses his practice on tax credit incentive programs and related state and federal incentive programs. He... | Read More
Mr. Lang focuses his practice on tax credit incentive programs and related state and federal incentive programs. He represents investors, lenders, community development entities, and for-profit and not-for-profit projects in complex transactions where capital stacks require enhancement through incentive financing, including renewable energy tax credits. He works with investors, lenders, project sponsors, and qualifying businesses to structure these tax credit programs along with ancillary governmental and non-governmental financing programs.
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Brian Gaudet
Of Counsel
Greenberg Traurig
Mr. Gaudet works with private and public companies to help design tax-optimal legal entity structures and day-to-day... | Read More
Mr. Gaudet works with private and public companies to help design tax-optimal legal entity structures and day-to-day transaction flows. Hen has wide-ranging experience handling domestic and international transactional tax work for buyers, sellers, and investors as well as experience in state & local tax and tax incentive work, including Qualified Opportunity Zone transactions.
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