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

Course Details


Monday, December 2, 2019

4:00am – 6:00am

Field of Study


Course Number


CPE Credit

2.0 hours CPE credit

Level of Knowledge



Surgent McCoy CPE, LLC




The IRS recently issued proposed guidelines giving investors sufficient certainty to consider investing in Opportunity Zones. Opportunity Zones were added to the tax code by the Tax Cuts and Jobs Act. Anyone who makes a qualified investment in an Opportunity Zone can defer capital gains from an unrelated investment. Any gains realized on such an investment are tax-exempt if held for at least ten years. An Opportunity Zone is an economically distressed community where new investments, under certain conditions, may be eligible for preferential tax treatment. This program is a general introduction to a new tax advantage with which clients will expect tax practitioners to be conversant in order to advise them about the advantages and disadvantages of making an investment in an Opportunity Zone.


  • 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 relating to investing in Opportunity Zones
  • Outstanding unanswered questions relating to Opportunity Zones


  • Prepare tax advisors to discuss the tax consequences of investing in Opportunity Zones with their clients

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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