Opportunity Zones: Final Regulations Are Out! (Completed)

The final regulations are out! Get ahead of the curve and be prepared to discuss the “O-zone” with your clients. Join Greg White, CPA, as he covers what you need to know from the 544-regulation package.

Topics Covered

• Gains that qualifies for deferral and exclusion
• "Inclusion" events that result income recognition
• Planning opportunities where partnerships report capital gains
• The different types of qualified opportunity funds
• Forms 8996 and 8997
• When to choose a like-kind exchange rather than a qualified opportunity fund

Learning Objectives

• Identify the latest opportunity zone regulations and how they apply to your clients

Level
Update

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
A basic understanding of opportunity zones.

Advance Preparation
None