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Tax Benefits of Investing in Opportunity Zones and Empowerment Zones - Live Stream

Course Price: N/A
CPE Credits
Advanced Preparation
Course Level
Knowledge of Federal Tax Law
Nina Tross MBA, EA
Course Description

This course introduces Tax Professionals to the Sl4OOZ-f provisions for designation of "Qualified Opportunity Zones" (QOZ) and §14OOZ-1 provisions for special rules for capital gains invested in opportunity zones. The presentation will discuss the treatment of the gains dealing with elections and deferral of gain invested in "opportunity zone property". The presentation will discuss the determination of basis and define what a "Qualified Opportunity Fund" is as well as describing a "qualified opportunity zone business". The presentation will also discuss §1397B Nonrecognition of Gain on the rollover of empowerment zones investments and holding period requirements.

Learning Objectives

At the conclusion of this presentation, the Tax Professional will have learned the basics of the tax provisions addressing the federal income tax benefits of investing in Opportunity Zone funds and the workings of an Opportunity Zone investment. The participant will have an understanding of the benefits of deferral of gains realized from the investment in a qualified opportunity fund, the calculation of basis and the possible exclusion of gain.

For purposes of Empowerment Zone investments, the participant will learn about the §1397B benefits of nonrecognition of gain available when a taxpayer invests in Opportunity Zones.


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Your certificate will be emailed to you within 10 business days of the completion of the course.

  • Once your registration confirmation is emailed, due to the proprietary materials and content of orders are NOT ELIGIBLE for refund, cancellation, or transfer to another NSTP course.
  • materials and presentations are intended to stimulate thought and discussion and to provide attendees useful ideas and guidance in the areas of federal taxation and administration. These materials as well as the comments of the instructors do not constitute and should not be treated as tax advice regarding the use of any tax procedure, tax planning technique, device or suggestion, or any of the tax consequences associated with them.
  • Although the NSTP has made every effort to ensure the accuracy of the materials and the seminar presentation, neither the author, the presenter nor the National Society of Tax Professionals assumes any responsibility for any individual’s reliance on the written or oral information presented during the presentation. Each attendee should verify independently all statements made in the materials, and during the seminar presentation, before applying them to a particular fact pattern and should determine independently the tax and other consequences of using any device, technique, or suggestion before recommending the same to a client or implementing the same on behalf of a client, or on the attendee’s own behalf.
  • materials & presentations are fully protected under copyright law. Any attempt to copy for resale, distribution, or use other than personal use for tax preparation will be fully prosecuted of the law.
Testing Policy
  • require a test for CPE. 3 attempts are allowed.
  • You have 1 (one) year from date of purchase to complete the course by taking the test.
More Information For more information regarding refund, cancellation, and complaint policies, please contact our offices at 1(800) 367-8130.