Opportunity Zones | On-Demand Webinar

Opportunity Zones 2.0: Exploring New Tax Planning and Compliance Strategies Under the Latest Provisions | On-Demand Webinar

Broadcast Date: Monday, September 29, 2025, from 12:00 PM to 1:00 PM (ET)

As Opportunity Zones continue to evolve under recent tax policy developments, investors, developers, and advisors must adapt their strategies to maximize benefits while ensuring compliance. The latest provisions bring new considerations for structuring investments, meeting eligibility requirements, and navigating reporting obligations. These changes present both challenges and opportunities in tax planning, economic development, and long-term project success.

In this CLE webinar, Bradford S. Cohen and Alex Palabrica of Jeffer Mangels Butler & Mitchell LLP will provide timely insights into updated Opportunity Zone rules, compliance strategies, and practical approaches to leveraging incentives while mitigating tax and regulatory risks.

Key topics that will be covered:

• Recent legislative and regulatory updates impacting Opportunity Zones
• Compliance requirements and common pitfalls to avoid
• Strategic tax planning opportunities under the latest provisions
• Best practices for structuring and managing qualifying investments

Learning Objectives:

• Explain recent legislative and regulatory updates affecting Opportunity Zone investments.
• Identify key compliance requirements and common pitfalls in Opportunity Zone transactions.
• Evaluate strategic tax planning opportunities under the latest Opportunity Zone provisions.
• Apply best practices to structure and manage qualifying investments for long-term success.

Agenda:

Bradford S. Cohen, Partner, Jeffer Mangels Butler & Mitchell LLP

and

Alex Palabrica, Associate, Jeffer Mangels Butler & Mitchell LLP

• Overview of Qualified Opportunity Zones (TCJA to OBBBA)
  • Background, Policy Goals & Statutory Framework.
  • Designation and Scope: The 2018 QOZ Map and Why It Now Evolves.
  • The One Big Beautiful Bill Act: Permanent & Enhanced “QOZ 2.0” Regime.
• Structuring & Compliance for Investors
  • Investor Tax Benefits, Eligibility & Qualifying Gains.
  • Key Timing Rules: The 180-Day Window and Pass-Through Elections.
  • Two-Tier Fund Structure: QOFs and QOZBs.
  • Qualifying Property: Original Use, Substantial Improvement, Trade or Business.
• New Features OBBB’s “OZ 2.0” (Post-2026 Investments)
  • Thirty-Year Basis Freeze: Long-Horizon Exit Planning.
  • Qualified Rural Opportunity Funds (QROFs): Enhanced Rural Incentives.
  • Expanded Reporting Requirements & Compliance Measures.
• Post-OBBBA Planning Considerations to Supercharge QOZ 2.0 Outcomes
  • QSBS + QOZ 2.0: Planning for Deferral & the Section 1202 Exclusion.
  • Estate Planning with QOZ 2.0: Multigenerational Wealth-Transfer Strategies.
  • Other Tax Planning Options: Alternative Section 1031 for Tangible Property?

Who Should Attend:

• Tax attorneys and legal practitioners
• Real estate developers and investors
• Financial and investment advisors
• Compliance officers and risk management professionals
• Economic development officials and policymakers

Register for this course by clicking the “Take this Course” at the top of the page.