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New Tax Legislation: Impacts on Opportunity Zones
July 28, 2025 @ 2:00 pm – 4:00 pm EDT
Event Overview
Recent tax legislation has made the Opportunity Zone (OZ) tax incentive program permanent. This legislation also introduces incentives for new investors, including fresh deferral and gain exclusion opportunities. Join us to discuss these changes, including a comprehensive overview of this new legislation’s impact on the OZ tax incentive program, its implications for investors, and the additional reporting requirements.
Learning Objectives
- Explain the fundamentals of the Opportunity Zone (OZ) tax incentive program and its origins under the Tax Cuts and Jobs Act of 2017 (TCJA).
- Explore the new legislation making the OZ tax incentive program permanent and its key provisions.
- Identify the enhanced reduction percentages for deferred gains for investments held for 5 years in certain zones.
- Examine the increased reporting requirements for Qualified Opportunity Funds (QOFs) and Qualified Opportunity Zone Businesses (QOZBs).
- Recognize the complexities and potential pitfalls for OZ investors to navigate the program effectively.
Presenters
Adam Sweet, J.D., LL.M., Principal/Passthrough Entity Consulting Practice Leader
Adam leads Eide Bailly’s Passthrough Entity Consulting group. He has extensive knowledge in the area of partnership tax, including interpreting partnership agreements, allocation and distribution provisions, and issuing compensatory equity. He is also experienced with both the buying and selling sides of domestic and foreign joint ventures, tax credit partnerships, as well as a variety of IRS controversy matters. Adam also leads Eide Bailly’s Opportunity Zone working group.
David Wang, CPA, Senior Manager
David brings extensive expertise in partnership accounting and tax issues, with a strong emphasis on real estate. David’s specialties include section 1031 exchanges, debt finance distribution, target capital allocation, debt allocation, basis adjustments, and other subchapter K-related issues, all tailored to the unique needs of real estate clients.
CPE Information
CPE Credits: 2
Field of Study: Taxes
Level of Knowledge: Overview
Delivery Method: Group-Internet Based
CPE credit will not be available for watching the recording.
Eide Bailly Staff, please register in the Learning Center.
For information regarding a complaint and/or program cancellation policies, please contact Laura Schons
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