Opportunity Zones
A new opportunity for taxpayers under the 2017 U.S. tax law
The 2017 tax reform law added section 1400Z, which allows for the deferral and partial exclusion of gains from the sale or exchange of any asset that is reinvested in a Qualified Opportunity Fund (QOF) that invests in property or businesses located in designated as Qualified Opportunity Zones (QOZ). QOZs generally are low-income areas across the United States, the U.S. territories and the District of Columbia. In addition, any further gains generated through an investment in a QOF may be permanently excluded from income if held for at least 10 years.
Richard Blumenreich
Principal-in-Charge, Tax Credits and Energy Advisory Services, Washington National Tax, KPMG (US)
+1 202-533-3032
Watch our video to learn the basics about the potential tax benefits for businesses who invest in QOZs
QOZ insights from KPMG
Opportunity Zone and REITs – The Latest Guidance from Treasury and the IRS
June 24, 2019
Article explains how new opportunity zone provisions apply to REITs
Realty Speak podcast – Latest on QOZ guidance
June 10, 2019
Learn about the latest QOZ program guidance from KPMG's Phil Marra and Demetri Yatrakis in the "must-listen" podcast
TaxWatch Webcast Replay: Opportunity Zones
May 28, 2019
Discusses the second set of proposed QOZ regulations published in the Federal Register on May 1, 2019
A New Path Forward
May 2019
Summary and observations on the proposed QOZ regulations published in the Federal Register on May 1, 2019
Opportunity Zones and Privately Held Companies
December 2018 | Are Opportunity Zones a potentially worthwhile investment for private companies and family offices? Find out in our recent issue of Privately Speaking
TaxWatch Webcast Replay: Opportunity Zones
November 16, 2018
Discusses the initial Treasury and IRS proposed guidance on section 1400Z
Are Businesses Considering Investing in QOFs?
November 16, 2018
Opportunity Zones are the buzz, but are organizations considering pursuing them? See how webcast participants responded when polled to questions about qualified opportunity funds
KPMG report: New rules for Opportunity Zones
October 22, 2018
Read our summary of the recently proposed regulations for the Opportunity Zone provisions
KPMG's Tax Reform: Developments & Analysis Guide makes it easy to get the latest news
Go to QOZ index
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