Qualified Opportunity Funds & Zones: Rules & Requirements for Operating & Investing Self-Study Webinar (5 Hours)


The Tax Cuts and Jobs Act of 2017 includes a unique opportunity for investors to defer, and potentially avoid, tax on reinvesting their gains into a newly created vehicle called a Qualified Opportunity Fund. Are there advantages to employing this strategy over other tax deferral techniques? How do they compare? Review the purpose of these funds, discover the specific tax benefits to investors, and gain a complete understanding of Qualified Opportunity Zones, as well as the requirements entities need to address in creating QOFs. This insightful self-study webinar will:

  • Explain the purpose of Qualified Opportunity Funds
  • Reveal the tax benefits available to investors on both a short- and long-term basis
  • Explore the reasons an investor should consider these funds
  • Lay out the pluses and minuses in investing in a QOF
  • Provide a comparison of this technique and other tax deferral strategies
  • Discuss the requirements necessary for a partnership, LLC or corporation to become a Qualified Opportunity Fund
  • Define a Qualified Opportunity Zone investment

To provide investors and those attempting to start a new Qualified Opportunity Fund with the most recent interpretations of the law, and complete details on proposed and final regulations. In addition, this informative self-study webinar will help you acquire an in-depth understanding of the purpose for QOFs and Qualified Opportunity Zones, the tax-saving benefits and potential downside to investors, and the requirements entities need to address when creating these funds.

  • Operating rules for Qualified Opportunity Funds
  • Short- and long-term benefits of investing in QOFs
  • Requirements for Qualified Opportunity Zones
  • Partnership/corporate qualifications and flexible requirements to become a QOF 
  • Clarity through recent regulations and rulings
  • Comparison of QOFs and other tax deferral strategies

• Identify the primary characteristic of a qualified opportunity zone (QOZ)

• Identify the time threshold for receiving a tax deferral by investing in a qualified opportunity fund (QOF)

• Recognize the QOF guidance issued to date by the Treasury Department

• Recognize the deferral periods found within the QOF legislation

• Recognize the available gain deferrals associated with investment in a QOF

• Identify the types of gains eligible for deferral under the QOZ program

• Identify the options for gain deferrals among both partners and their partnerships

• Recognize the mechanics of electing to defer gain under the QOF rules

• Recognize the characteristics of a QOF

• Identify the characteristics of QOZ stock and a QOZ partnership

• Identify the characteristics of a QOZ business

• Recognize the timeline for obtaining a property’s “substantial improvement” in the context of the 90% rule of a QOF

• Recognize the mechanics for self-certifying the QOF status




No advance preparation required.

Level of Knowledge: 


CPE Credit: 
NASBA Field of Study: