A New World of Qualified Opportunity Zone Fund Investing

Qualified Opportunity Zone (QOZ) investing has evolved significantly since its initial rollout, and many advisors lack a clear understanding of when it is appropriate for clients. This session provides a practical, overview of QOZ mechanics, including capital-gain deferral, holding-period requirements, basis adjustments, and exit considerations, with a clear comparison between original QOZ program (“QOZ 1.0”) and the new QOZ program under the OBBBA (“QOZ 2.0”). We will examine common fund and deal structures, risk and liquidity tradeoffs, and how QOZs compare to alternative gain-management strategies such as installment sales and charitable planning. With many clients facing concentrated positions, real estate or business sales, this session equips fiduciary advisors to assess when QOZs improve after-tax results—and when they should be avoided.

3 Learning Objectives:

1. Understand the purpose and features of Opportunity Zone Investments

2. Understand the differences between QOZ 1.0 and QOZ 2.0

3. Be able to evaluate whether a QOZ fund investment would be beneficial for a client's specific situation.