FMN Taxes

FMN PLUS- 2023/June, Seg 3 - Qualified Opportunity Zones II: Deep Dive into Capital Gains Treatment

The tax deferral and potential tax savings provided by the Qualified Opportunity Zone program are only available when investors retain the investment in a Qualified Opportunity Zone Fund for a certain period of time. Trent Baeckl, of Perkins & Co, takes a deeper dive into the purpose of a Qualified Opportunity Zone Fund, the considerations of inclusion events and the treatment and testing of capital gains. As an active practitioner, Trent also provides insights on the client impact of IRS legislation associated with the program.

Learning Objectives:

Recognize alternatives to the 180-day window for capital gains investments in the Qualified Opportunity Zone Program
Determine the triggers of early inclusion events related to the Qualified Opportunity Zone Program
Identify the importance of working with a qualified and knowledgeable CPA who understands the regulations
Recognize the importance of a two-tier system as it relates to bi-annual testing when structuring a Qualified Opportunity Zone Fund

Prerequisites/Advanced Preparation:

Work experience in tax planning or tax compliance, or an introductory course in taxation.

Speaker / Author:

Trent Baeckl

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Price (USD)

Standard:	$69.90

Details

Course Code : FMN1502-FM

Release Date : 06/09/2023

Expire Date : 01/14/2025

Credits :

2.00

Length : 1hr 40min

Course Level : Update

Course Type : QAS Self-Study

Passing Grade : 70%

Format Type : eLearning
Mobile Compatible

Field Of Study : Taxes

Theme : Corporate Tax Series

Included In

FMN Taxes

	Accounting & Finance » FERFPros Online Self-Study » FMN Taxes » FMN PLUS- 2023/June, Seg 3 - Qualified Opportunity Zones II: Deep Dive into Capital Gains Treatment