Tax,
Real Estate/Development
Sep. 20, 2018
Opportunity zone funds: Advantages compared to 1031 exchanges
While the QOZ program offers a variety of exciting benefits, many have asked how the program differs from the tried and true real estate tax deferral regime, the 1031 exchange.
Herman Enayati
Principal
Polsinelli LLP
Email: henayati@polsinelli.com
Herman is a transactional real estate principal focusing on the representation of real estate owners, investors and operators.
Opportunity zones are a new federal program that offers investors the ability to defer and possibly avoid taxes on capital gains invested in qualified opportunity zone, or QOZ, funds, which are investment funds created to invest in businesses and properties located within low-income "opportunity zones." While the program offers a variety of exciting benefits, many have asked how the program differs from the tried and true real estate tax deferral regime -- the 1031 ex...
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