Surgent's Tax Advantages of Investing in Opportunity Zones (OZTA)


The IRS recently issued final regulations giving investors more guidance regarding Qualified Opportunity Funds. Qualified Opportunity Funds are complex investment vehicles that provide tax incentives to investors. Taxpayers investing in a Qualified Opportunity Fund can defer capital gains, adjust basis to reduce the deferred capital gain and, if the 10 year holding period is met, eliminate gain on the new investment. An Opportunity Zone is an economically distressed community where new investments, under certain conditions, are eligible for preferential tax treatment. This program is a general introduction a new tax planning strategy with which clients will expect tax practitioners to be conversant.


Monday, January 25, 2021
Registration Time: 12:00pm
12:00pm – 2:00pm

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Course Type

On-line Live Vendors

CPE Credit

2.00 hours CPE credit

Field of Study


Level of Knowledge


Designed For

Tax practitioners who wish to be prepared to discuss Opportunity Zone investments with their clients


Surgent McCoy CPE, LLC



Advanced Preparation



  • What is an Opportunity Zone?
  • Gains that qualify for deferral if invested in an Opportunity Zone
  • What is an Opportunity Zone business?
  • How to elect the deferral of gain
  • Timing requirements related to Opportunity Zone investments
  • What is an Opportunity Fund?
  • What are the tax advantages of investing in an Opportunity Zone?
  • Where are Opportunity Zones located?
  • How taxpayers self-certify
  • What is the 70%/30% rule?
  • What the “original use” requirement means
  • Economic issues relating to investing in Opportunity Zones
  • Outstanding unanswered questions relating to Opportunity Zones


  • Prepare tax advisors to discuss the tax consequences of investing in Opportunity Zones with their clients


N/A (This is a webcast)
Member Fee $89.00
Non-Member Fee $89.00
Your Price $89.00
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