• Course Book

Qualified Opportunity Zones Investments After the April 2019 Proposed Regulations

Available: In Stock
Price: $69.00
Item Code: 10848-BK


This manual covers the tax benefits available to investors in qualified opportunity funds and the surprisingly complicated rules for forming and operating one of these funds. It also contains an in-depth analysis of the rules that must be satisfied in order for investors to get qualified opportunity zone tax benefits as well as information on how these funds must be structured.


Summary of Contents

  • Qualified Opportunity Zones – After the April 2019 Proposed Regulations (Slides) 
  • Qualified Opportunity Zones (“QOZ”) Outline 
  • Qualified Opportunity Zone Hypotheticals 
  • 26 U.S. Code§ 1400Z-2: Special Rules for Capital Gains Invested in Opportunity Zones 
  • October 2018 Proposed Regulations 
  • April 2019 Proposed Regulations 
  • IRS Form 8996 
  • Instructions to IRS Form 8996

Practice Areas
Published: 6/18/2019
Pages: 336
Size: 8.5x11