The U.S. Law Conference provides retail real estate legal professionals the opportunity to gain industry-specific knowledge and insight from leading authorities and network with industry peers.
The Qualified Opportunity Zone (QOZ) program was created in December 2017 as part of the 2017 Tax Cuts and Jobs Act (TCJA) to spur economic development in distressed areas throughout the United States. QOZ investors enjoy tax deferrals on their invested capital gains and favorable tax treatment upon the sale of the related QOZ property or business. No wonder that in the two plus years following the passing of the TCJA over $10 billion has been funded by your clients and other investors into QOZ funds (QOFs). However, the economic downturn and uncertainty triggered by the COVID-19 pandemic is causing investors to reevaluate QOF investments. This session will explore, among other things, various strategies and considerations for QOF investments in retail, mixed-use and other asset classes during a time when social impact investing is especially needed and food deserts across the country persist.
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|Jaime Reichardt, JD, LLM