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A Deep Dive into the Proposed Regulations for Qualified Opportunity Funds: What Surfaced and What Didn’t



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In this exclusive LISI Webinar, Jim Weller will provide an in-depth discussion of the Qualified Opportunity Fund Proposed Regulations issued under IRC §1400Z on October 19, 2018. 

IRC §1400Z not only encourages private investment in low-income communities, but it offers tax deferral on capital gains generated on sales or exchanges with unrelated parties.  Depending on the holding period for the investment in a Qualified Opportunity Fund, a portion of the deferred capital gain that will eventually be realized can be eliminated, and the appreciation of the investment from the date of purchase will not be taxed when the investment is sold. 

The Proposed Regulations were issued in an effort to fill some of the gaps within IRC §1400Z.  Although the Proposed Regulations are a good first step toward accomplishing this goal, there is much that still needs to be addressed by further guidance from the Treasury and the IRS. 

In this presentation, Jim will cover: 

·         An Examination of Qualified Opportunity Funds from the Taxpayer’s Perspective

·         An Examination of Qualified Opportunity Funds from the Fund’s Perspective

·         Gaps filled in IRC §1400Z by the Proposed Regulations

·         Future Guidance needed from the Treasury and IRS.

·         Case Studies addressing various provisions in the Proposed Regulations.



There will be no CE for this webinar


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James P. Weller, JD, LL.M, is President of Greenway Capital Advisors, LLC in Houston and Las Vegas. Greenway provides an array of administrative services to private trust companies, individual trustees, individuals, and family entities. Jim has written estate and tax planning articles for the ACTEC Law Journal, Leimberg Information Services, Inc., the Journal of Practical Estate Planning, and the Journal of Financial Planning. His book titled “Tax-Smart Wealth Planning” was published in 2006. Jim has over 30 years experience in the trust, estate, and tax planning industry, and he is member of the State Bar of Michigan.


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