Ice Miller Opportunity Zone Podcast

Podcast von Ice Miller LLP

Englisch

Business

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Created by the Tax Cuts and Jobs Act of 2017 to spur private investment in small businesses and in commercial and housing projects in low-income areas, the Opportunity Zone Initiative drives private investment to urban and rural low-income communities Investors Those willing to invest capital gains in areas designated as "Qualified Opportunity Zones" are potentially eligible for preferential tax treatment. Under the current law, this tax benefit has lapsed for investing in an Qualified Opportunity Fund going forward. However, taxpayers who held their investments in a Fund at least five years prior to December 31, 2026, will have their basis increased by 10 percent of the original gain invested in the Fund. For investments held for at least seven years, the taxpayer’s basis is increased by an additional five percent of the original gain. As suggested above, to take advantage of this specific benefit, the investment had to be made by December 31, 2021. Additionally, if investors hold their investment in the Qualified Opportunity Fund for at least 10 years, any capital gain realized when disposing their interest in the Fund likely can be excluded from the investors’ taxable income. Funds Qualified Opportunity Funds are self-designated funds designed to invest in Qualified Opportunity Zones. Importantly, the Fund must invest at least 90% of its assets in property that qualifies as Opportunity Zone Property and/or in a company that qualifies as an Opportunity Zone Business. A Fund must ensure that it satisfies the 90% threshold by the "testing date," which is generally both midway and at the end of the Fund’s taxable year. Developers The Opportunity Zone legislation is well-suited for real estate projects. For example, a developer could invest its own capital gains into a Qualified Opportunity Fund and utilize such funds to develop one of its projects within an Opportunity Zone. Alternatively, the developer could raise capital for a project by soliciting from Qualified Opportunity Funds set up by third parties. Developers utilizing Opportunity Zone funding must be cognizant of the numerous deadlines and requirements that are affiliated with Opportunity Zone Projects, including that property utilized in a project must generally be acquired after December 31, 2017 and furthermore the project often needs to be completed within 31 months from receiving funding from a Qualified Opportunity Zone Fund.

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Understanding IRS Guidance for Opportunity Zones

Matt Ehinger [https://www.icemiller.com/people/matt-ehinger/], Ice Miller partner, and special guest Chad Halstead, a partner at Katz, Sapper & Miller, discuss existing guidance from the IRS regarding Opportunity Zones and explore some unanswered questions and traps for the unwary with respect to Opportunity Zone investments and projects. Built on a foundation of legal service more than a century long, Ice Miller LLP is committed to helping our clients stay ahead in a changing world. © 2019 Ice Miller LLP | Attorney Advertising Material | This publication is intended for general information purposes only and does not and is not intended to constitute legal advice. The reader should consult with legal counsel to determine how laws or decisions discussed herein apply to the reader’s specific circumstances.

27. Nov. 2023 - 34 min

Bridging the Gap Between Public and Private Sector

Stephanie Copeland, CEO of the Governance Project and managing partner of Four Points Funding, joins Jay Augustyn [https://www.icemiller.com/jay-augustyn/], Ice Miller partner, to discuss how the Opportunity Zone Initiative is revolutionizing the relationship between the public and private sector. Built on a foundation of legal service more than a century long, Ice Miller LLP is committed to helping our clients stay ahead in a changing world. © 2019 Ice Miller LLP | Attorney Advertising Material | This publication is intended for general information purposes only and does not and is not intended to constitute legal advice. The reader should consult with legal counsel to determine how laws or decisions discussed herein apply to the reader’s specific circumstances.

27. Nov. 2023 - 34 min

A Fund Manager’s Perspective to Opportunity Zone Ownership Structures and Investment

Matt Ehinger [https://www.icemiller.com/people/matt-ehinger/] speaks with special guest Elliot Newman, managing director of Capital Gains Opportunity Fund. Elliot offers an overview of the different types of Opportunity Zone funds as well as a fund manager’s perspective on dealing with developers and attracting investors. Built on a foundation of legal service more than a century long, Ice Miller LLP is committed to helping our clients stay ahead in a changing world. © 2019 Ice Miller LLP | Attorney Advertising Material | This publication is intended for general information purposes only and does not and is not intended to constitute legal advice. The reader should consult with legal counsel to determine how laws or decisions discussed herein apply to the reader’s specific circumstances.

27. Nov. 2023 - 30 min

Fund Formation, Capital Raising and Documentation

Matt Ehinger [https://www.icemiller.com/people/matt-ehinger/] and Tim Capen [https://www.icemiller.com/people/timothy-j-capen/] discuss federal and state security compliance, single purpose vs. multi-asset funds and how Qualified Opportunity Zone Funds differ from traditional funds. What should one consider before creating a Qualified Opportunity Zone Fund? Built on a foundation of legal service more than a century long, Ice Miller LLP is committed to helping our clients stay ahead in a changing world. © 2019 Ice Miller LLP | Attorney Advertising Material | This publication is intended for general information purposes only and does not and is not intended to constitute legal advice. The reader should consult with legal counsel to determine how laws or decisions discussed herein apply to the reader’s specific circumstances.

27. Nov. 2023 - 19 min

Current Regulatory Framework for OZ Investment

Jay Augustyn [https://www.icemiller.com/jay-augustyn/] and Matt Ehinger [https://www.icemiller.com/people/matt-ehinger/] answer some of the most frequently-asked questions from clients. They explain the difference between passive and active investments and discuss how to make an exit from a single-asset fund compared to a multi-asset fund. Built on a foundation of legal service more than a century long, Ice Miller LLP is committed to helping our clients stay ahead in a changing world. © 2019 Ice Miller LLP | Attorney Advertising Material | This publication is intended for general information purposes only and does not and is not intended to constitute legal advice. The reader should consult with legal counsel to determine how laws or decisions discussed herein apply to the reader’s specific circumstances.

27. Nov. 2023 - 15 min

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