McDermott, Will & Emery: Qualified Opportunity Funds | OTS Series (October 2021)

Steven Hadjilogiou and Keith Hagan, of McDermott, Will & Emery, have made available for download their article “Qualified Opportunity Funds | OTS Series”. The abstract is as follows:

Since coming into effect in January 2018, Subchapter Z of the US Tax Code—also known as the opportunity zone provisions—has enabled investors to pour billions of dollars into a broad array of businesses, from real estate development companies to tech startups. Investments in qualified opportunity funds (QOFs) offer a number of distinct tax benefits, not the least of which is reduced capital gains tax liability. But the rules governing these investments are quirky, perplexing and—in some cases—severely restrictive.

In the following series of articles, we discuss the benefits of investing in a QOF, offer a detailed analysis of the law surrounding the opportunity zone provisions, provide case studies that more closely examine industry-specific structuring of opportunity zones and more.

To see the full article, click: “Qualified Opportunity Funds | OTS Series”

Posted by Marin Larkin, Associate Editor, Wealth Strategies Journal.

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