COR2324. Opportunity Zones

This is Opportunity Zones 101... You will understand the basics of Opportunity Zones and the tax benefits of investing capital gains into a Qualified Opportunity Fund. You will also learn about common structures and challenges posed by the legislation. Finally, you will hear thoughts on the future of Opportunity Zones, based on legislation that has been introduced and/or proposed by various members of Congress.

Learning Objectives:

• Identify a basic understanding of Opportunity Zones
• Recognize how to establish a Qualified Opportunity Fund
• Differentiate the tax benefits of investing in a Qualified Opportunity Fund