Qualified opportunity zones
Overview of final regulations and practical insights
LIVE WEBCAST |
In December 2019, final QOZ regulations were released, bringing much needed clarity to investors. On this webcast we will provide an overview of the final regulations and practical takeaways for funds, QOZ businesses and investors.
Join us as we discuss:
- Definition and timing of eligible gains, and the 180-day investment window
- Original use, substantial improvement and aggregation rules
- Self-constructed and leased property considerations
- Working capital safe harbor criteria and applicability
- Gain inclusion events
- Basis adjustments for QOZ investments
- Exit considerations
By the end of this course, participants will be able to identify key changes in the final qualified opportunity zone regulations, released December 2019. Participants will review practical applications for qualified opportunity zone investment.
CPE credit available
RSM US LLP is pleased to offer 1.0 CPE credits for attending each webcast. To qualify, you must log in to the webcast and provide your first name, last name and email address. You must remain logged in for a minimum of 50 minutes and answer 75 percent of the polling questions to receive credit. Group CPE is not available. For more information regarding administrative policies, such as refunds, cancellations and complaints, please contact us.
RSM US LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
Advance preparation: None | Program level: Basic | Prerequisites: None | Delivery method: Group internet-based
Field of study: Taxes | CPE: 1.0 credits per webcast