Final regulations for Opportunity Zone investment have been released. To learn more and about these final regulations and to receive a comprehensive overview of the OZ incentive, click here.

Created by the Tax Cuts and Jobs Act of 2017, opportunity zones are the latest community development program aimed at revitalizing low-income communities. Recently proposed regulations issued by the Treasury Department and the Internal Revenue Service provide clarification on many topics with respect to the opportunity zone program, and additional guidance is expected in the near future. Additionally, in 2019 we expect to have more clients forming and investing in qualified opportunity zone funds, and to see investors feeling more confident about making investments in opportunity zones.

Manatt has been actively involved in the opportunity zone program since its inception, and we can help you take advantage of the benefits of opportunity zones. We will discuss the following topics:

• Learn how the opportunity zone program works.
• Understand the tax benefits available for investors.
• Discuss practical applications for real estate development in opportunity zones.
• Gain insights into issues surrounding raising capital for opportunity zone investments.
• Learn to structure a business in an opportunity zone and qualify for an opportunity zone investment.
• Discuss state law implications of investments in opportunity zones.

Presenters
Megan Christensen, Partner, Tax
Neil Faden, Partner, Corporate and Finance

Date and Time
Wednesday, February 13, 2019
11:00 a.m.–12:30 p.m. PT
2:00 p.m.–3:30 p.m. ET