Opportunity Zones began attracting thousands of investors in 2018, and now they are attracting Congress and the IRS, too.

This presentation explains the purpose of Opportunity Zones, how properties were selected, three main tax benefits for investors, penalties for violations, relevant filing requirements, administrative guidance issued thus far, special anti-abuse mechanisms, initial criticism by various organizations, and burgeoning enforcement efforts, including congressional investigations and IRS audits.

SPEAKERS

• Hale E. Sheppard, Chamberlain Hrdlicka White Williams & Aughtry, Atlanta, GA

PRODUCED
Session from 22nd Annual North Carolina/South Carolina Tax Section Workshops, May 26–28, 2023

APPROVED CREDIT
North Carolina: 0.75 MCLE Hours

PROGRAM PRICING
See pricing below.

Access to the program and content expires ninety (90) days from the date of purchase.