University of Texas School of Law

eCourse

Qualified Opportunity Zones and Related Developments

Contains material from Oct 2019

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The Opportunity Zone Program was introduced as part of the Tax Cuts and Jobs Act of 2017 and provides unique opportunities to defer and/or eliminate tax on federal capital gains for real estate investments in qualified areas. While meaningful tax benefits under this program are available, there remain areas of uncertainty for structuring these transactions. Those who participate in the Opportunity Zone Program will need to become familiar with its enacting statute and over 200 pages of proposed regulations released in recent months by the U.S. Department of the Treasury.
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Total Credit Hours:
0.75     Credit Info

TX MCLE credit expires: 10/31/2020

Includes: Video Audio Slides

$50  

Preview Sessions
Credit Hours
1. Qualified Opportunity Zones and Related Developments (Oct 2019)

Raj Bandla, Mitchell A. Tiras

0.75 0.00 0.00 0.75  

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Video (mp4) 45 mins
Audio (mp3) 45 mins
Slides (pdf) 15 pgs

SESSION 1 — 45 mins, credit 0.75

Session 1:

Qualified Opportunity Zones and Related Developments (Oct 2019)

The Opportunity Zone Program was introduced as part of the Tax Cuts and Jobs Act of 2017 and provides unique opportunities to defer and/or eliminate tax on federal capital gains for real estate investments in qualified areas. While meaningful tax benefits under this program are available, there remain areas of uncertainty for structuring these transactions. Those who participate in the Opportunity Zone Program will need to become familiar with its enacting statute and over 200 pages of proposed regulations released in recent months by the U.S. Department of the Treasury.

Originally presented at: Sep 2019 Mortgage Lending and Servicing Institute

Raj Bandla, Locke Lord LLP - Austin, TX
Mitchell A. Tiras, Locke Lord LLP - Houston, TX