An Introduction to Qualified Opportunity Zones

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North Dakota CLE
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United Institute for Continuing Legal Education is a provider of accredited CLE courses throughout the country. To view our full accreditation details please .

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About This Course

Hidden away in the recent tax bill is a provision that offers investors the opportunity to avoid capital gains on profits if they are promptly reinvested in real estate or other particular investments in a qualified opportunity zone, which were established by Congress using the US census. Moreover, if the funds remain invested for 7 years, only 85% of the deferred gains are considered taxable. If the investment is sold then none of the profits are taxed. This CLE course will provide an overview of the statute, the legal issues and the relevant regulations of the Qualified Opportunity Zones.

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