Qualified Opportunity Zones and Estate Planning After OBBBA

In their presentation, Kevin, Brian, and Tracy will examine the estate planning opportunities and challenges associated with Qualified Opportunity Zone (QOZ) investments in light of the recent changes enacted under the One Big Beautiful Bill Act (OBBBA). Their discussion will cover the current tax and regulatory framework governing Qualified Opportunity Funds (QOFs), including the permanent extension of the Opportunity Zone program and the estate planning considerations that advisors must address when assisting clients with QOZ investments.

Kevin, Brian, and Tracy will provide practical guidance for structuring and transferring QOF interests, maximizing available tax benefits, and integrating QOZ investments into broader wealth transfer strategies. They will also explore how QOZ investments can be incorporated into commonly used estate planning techniques, such as GRATs and installment sales to grantor trusts, while highlighting considerations for fund sponsors, fund managers, investors, and their advisors. Attendees will gain insight into planning opportunities designed to preserve wealth, facilitate tax-efficient transfers, and avoid unintended adverse tax consequences in the evolving QOZ landscape.

For more information, click here.