An opportunity zone fund that is appropriately structured may allow you to defer capital gains tax on the sale of any asset while making an investment that potentially will generate tax-free income. Learn what to look for in opportunity zone fund sponsors.

Learning Objectives: 

• Identify federal compliance rules, regulations, and timelines


• Summarize the potential benefits and reasons to pursue opportunity zone funds


• Recognize which approach works best for different investment scenarios


• List the five key factors of the Opportunity Zone Program


• Recognize the difference between Qualified Opportunity Zone (QOZ), Qualified Opportunity Zone Fund (QOF), and Qualified Opportunity Zone Businesses (QOZB)


• Identify potential tax advantages, including a hypothetical after-tax value learn on how investors could pay $0 in capital gains on the next decade of investment returns


• Recognize how to use depreciation to shelter income from projects and have no depreciation recapture

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