Webinar – Investing in Opportunity Funds and Opportunity Zones: How to Take Advantage of the New Federal Tax Incentive

Events / Thursday, July 11, 2019

On July 11, 2019, BakerHostetler hosted a webinar reviewing the innovative Opportunity Zone (OZ) tax incentive program, including a discussion of the Treasury Department's recent Proposed Regulations, which were meant to clarify certain OZ program rules.

The OZ program, created by the Tax Cuts and Jobs Act of 2017, offers significant tax incentives to investors with capital gains who reinvest such capital gains through qualified opportunity funds in designated low-income communities. OZ investors may delay recognizing such gains for federal income tax purposes potentially until Dec. 31, 2026. Further, in certain cases, investors can eliminate up to 15 percent of such gains, and potentially exclude the appreciation in value of such OZ investments from taxable gain.

Topics included:
  • OZ program basics (e.g., explanation of tax incentives, structuring requirements, etc.).
  • Pros and cons of various OZ investment structures.
  • Proposed Treasury Regulations and how they will affect opportunities and restrictions for investments in OZs.
  • How to deal with circumstances not explicitly addressed in the OZ legislation.
Speakers indcluded:

For questions, contact Michelle Esso at or 216.430.2929.

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