The New Qualified Opportunity Zones & Funds Benefits Webinar
Overview
Qualified Opportunity Zones (QOZs) continue to offer powerful tax incentives, but recent changes under the One Big Beautiful Bill Act (OBBBA) introduce new rules, timelines, and opportunities that investors and advisors must understand. This course clarifies how QOZ investments work, what has changed under the updated legislation, and how those changes affect planning, compliance, and fund operations. Participants will gain a practical, structured understanding of QOZ mechanics from initial investment through gain deferral and fund-level requirements, so they can confidently advise clients or manage QOZ activities. You’ll learn how to:
- Identify the core tax benefits, requirements, and investor obligations associated with QOZ investments
- Understand the new OBBBA provisions and how they affect both investors and Qualified Opportunity Funds (QOFs)
- Apply updated rules to real-world investment, fund management, and compliance scenarios
This course qualifies for IRS Continuing Education Credit.
Objective
To provide CPAs and tax professionals with a clear, practical understanding of Qualified Opportunity Zone investment rules—including recent OBBBA changes—so they can accurately apply tax benefits, comply with fund requirements, and support informed planning and advisory decisions.
Emphasis
- Definition and mechanics of an investment in a Qualified Opportunity Zone (QOZ) under the 2017 Tax Cuts and Jobs Act (TCJA)
- Key changes to QOZ investment policies under the OBBBA
- Tax benefits and gain deferral available to investors under the original QOZ law, including relevant examples
- Operating rules for Qualified Opportunity Funds (QOFs)
- Changes to QOF rules under the OBBBA, including effective dates and timing
- Operating rules related to Partnerships and Corporations that operate as a QOF
This course is included in the following subscriptions:
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