This CLE/CPE webinar provides tax professionals guidance on tax challenges for non-U.S. investors in qualified opportunity zones (QOZs). The panel will discuss recent U.S. tax law developments and IRS regulations impacting foreign investors, legal requirements, and processes to achieve tax benefits. The panel will also provide insight on other critical tax considerations and planning strategies for foreign investors associated with opportunity zone funds and businesses.
Outline:
- Opportunity zone provisions under current tax law and recent IRS regulations
- Processes and criteria designating QOZs
- Key issues and planning for foreign investors
- Securing the tax benefits of opportunity zone investments
- Best practices and tax planning techniques for counsel
The panel will review these and other key issues:
- What are opportunity zones and eligibility requirements under IRC 45D(e)?
- How can taxpayers ensure the deferral or reduction of capital gains and the appreciation exclusion?
- What are the key provisions of recent IRS proposed regulations for foreign investors in QOFs?
- What are the key issues impacting foreign investors and planning strategies to overcome them?
- Optimizing structures for opportunity zone investments