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Opportunity Zones remain one of the most significant tax-advantaged investment opportunities available to taxpayers with capital gains, yet many advisors and investors are approaching a critical compliance and planning crossroads. As deferred taxes from original Tax Cuts and Jobs Act (TCJA) Opportunity Zone investments come due, tax professionals must be prepared to identify affected clients, calculate deferred gain recognition, and help taxpayers avoid costly surprises when filing obligations arise.
This timely and practical course provides a comprehensive review of Opportunity Zone tax deferral rules, upcoming tax liabilities, and planning considerations surrounding investments that may not have performed as originally anticipated. Participants will explore available relief strategies, analyze the impact of deferred gain inclusion, and understand the compliance risks associated with missed reporting or payment obligations.
The course also examines the next generation of Opportunity Zone incentives introduced under OBBBA, including the new rolling five-year investment framework beginning in 2027. Attendees will gain valuable insight into emerging tax-saving opportunities, future deferral benefits, and the latest legislative guidance impacting Qualified Opportunity Funds (QOFs), real estate investments, and capital gain planning. Whether advising individuals, business owners, or investors, this program delivers actionable strategies to help clients maximize Opportunity Zone benefits while navigating evolving tax rules.
Who Should Attend
This program is designed for accountants, CPAs, tax professionals, enrolled agents, tax preparers, financial advisors, wealth managers, investment professionals, attorneys, business owners, real estate professionals, and other practitioners who advise taxpayers on capital gains, real estate investments, and tax-efficient wealth-building strategies.
Topics Covered
- Opportunity Zones (OZs)
- Qualified Opportunity Funds (QOFs)
- Capital gains planning and deferral strategies
- TCJA Opportunity Zone deferred gain recognition
- Calculation of Opportunity Zone tax liabilities
- Compliance and reporting requirements
- Relief considerations for underperforming Opportunity Zone investments
- OBBBA Opportunity Zone provisions
- Rolling five-year Opportunity Zone investment framework
- Real estate and investor planning opportunities
Learning Objectives
- Identify taxpayers with Opportunity Zone deferred gains that may become taxable on Decmber 31,2026, therefore due April 15,2027
- Calculate deferred gain recognition and related tax liabilities associated with prior Opportunity Zone investments
- Evaluate reporting, compliance, and payment risks connected to expiring Opportunity Zone deferral periods
- Analyze planning strategies for underperforming Opportunity Zone investments and available taxpayer relief provisions
- Differentiate between legacy TCJA Opportunity Zone rules and the new Opportunity Zone incentives introduced under OBBBA
- Apply the rolling five-year Opportunity Zone framework to future investment and tax-planning scenarios beginning in 2027
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Jane Ryder
Jane Ryder, EA, CPA, is a nationwide professional educator.
She writes and speaks on many income tax, business compliance, accounting, and tax representation topics.
Jane has been providing tax preparation, accounting services, and tax collection resolution services since 1980.
She runs her San Diego CPA firm, Brass Tax Ryder Professional Group, Inc., and consults with colleagues on tax matters, audits, and business planning.