Surgent's Tax Advantages of Investing in Opportunity Zones (OZTA)

Course Details


Monday, February 1, 2021

7:00am – 9:00am

Field of Study


Course Number


CPE Credit

2.0 hours CPE credit

Level of Knowledge



Surgent McCoy CPE, LLC




At the end of 2019, the IRS issued final regulations giving investors more guidance regarding Qualified Opportunity Funds. Qualified Opportunity Funds are complex investment vehicles that provide tax incentives to investors. Taxpayers investing in a Qualified Opportunity Fund can defer capital gains, adjust basis to reduce the deferred capital gain, and if the 10-year holding period is met, eliminate gain on the new investment. An opportunity zone is an economically distressed community where new investments, under certain conditions, are eligible for preferential tax treatment. This program is a general introduction to a tax planning strategy with which clients will expect tax practitioners to be conversant.


  • What is an opportunity zone?
  • Gains that qualify for deferral if invested in an opportunity zone
  • What is an opportunity zone business?
  • How to elect the deferral of gain
  • Timing requirements related to opportunity zone investments
  • What is an opportunity fund?
  • What are the tax advantages of investing in an opportunity zone?
  • Where are opportunity zones located?
  • How taxpayers self-certify
  • What is the 70%/30% rule?
  • What the “original use” requirement means
  • Economic issues related to investing in opportunity zones
  • Outstanding unanswered questions relating to opportunity zones


  • Discuss with clients the tax consequences of investing in opportunity zones

Designed For

Tax practitioners who wish to be prepared to discuss opportunity zone investments with their clients

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $119.00

CPE Choice

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This course does not qualify for CPE Choice.

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