Qualified Opportunity Zones & Business Loss Limitation Rules - 461(l)

A Detailed Analysis On 2 New Rules


CATEGORY: Taxation

SPEAKER: Aaron Gaynor, Esq. & Michael Tucker Ph.D., JD, LLM, CPA

DATE: Tuesday July 16, 2019

TIME: 1:30 P.M. - 5:00 P.M. Eastern

LOCATION: Live Webinar

Session 1 - Aaron Gaynor

This all new seminar will highlight the tax benefits and requirements related to the new “Qualified Opportunity Zones” (QOZ) and how to establish a “Qualified Opportunity Fund” (QOF) provided by TCJA. Your client can defer gain and potentially be exempt from tax on appreciation. Aaron Gaynor, Esq. will give practical examples from BOTH the legal and tax aspects — He has done it already! Clearly, anyone with clients involved in real estate or clients who are potential investor in these projects must attend this amazing seminar.

Session 2 - Michael Tucker

TCJA added new Section 461(l) limiting excess business losses. LLCs, partnerships, and S Corporations are subject to these new rules. You will learn how these new rules relate to the new NOL limitations. The threshold amounts will be explained as well as its effect on basis, passive activity losses, and suspended losses. Practical examples will be highlighted. Every CPA must be knowledgeable with these new rules. And Mike Tucker can explain and answer all your questions. A must attend seminar!

Topics & Learning Objectives Include:

Session 1 - Aaron Gaynor

  • Basic Understanding of Opportunity Zones
  • How To Elect Deferral of Gain
  • How To Establish A QOF
  • How To Calculate The Deferred Gain & Potential Tax Exemption
  • Practical examples will be highlighted.

Session 2 - Michael Tucker

  • Business Loss Limitation Rules

Aaron Gaynor specializes in general tax matters with emphasis on the real estate industry. Representative matters include § 1031 like-kind exchanges (including reverse and multi-taxpayer exchanges); REIT compliance issues; real property/real estate transfer taxes; § 467 leases; sales tax (including hotel occupancy tax); partnership debt guarantees.

Michael Tucker is one of the most knowledgeable tax lecturers in the nation. He has the ability to simplify the most complex tax rules. Bring in all your tax questions and get a CORRECT answer.

  • Program Level: Overview
  • Prerequisites: Basic Knowledge of Federal Taxation
  • Advance Preparation: None Required

    $295.00 $155.00
    Half Day or Full Day Option

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