Speaker, Middlesex County Bar Association's Tax Law CLE Seminar, "The Qualified Opportunity Zone Provisions of the 2017 Tax Act," Woodbridge, NJ

Peter J. Ulrich will discuss the following:

• Tax benefits for investors
• Requirements for a Qualified Opportunity Fund (QOF)

  • Limited structural requirements
  • Investing in Qualified Opportunity Zone Property
• Establishing a QOF
• Structuring a QOZ project to better attract QOF investment
• Open points waiting for regulations

  • Certification of a QOF
  • Types of income that can be rolled over
  • Application of 90% asset test
  • Application of substantially all tests
  • Application of underpayment rate penalty