Qualified Opportunity Zones ("QOZs") were created by the Tax Cuts and Jobs Act of 2017 and are designed to spur economic development and job creation in communities throughout the country by providing tax benefits to investors who invest eligible gains capital into these communities. QOZs allow investors to not only invest in underserved communities but also potentially avoid paying federal and state taxes on the profits earned from the fund they choose to invest in.

Join David S. Cohen and Liam T. Krahe, founders of SF QOZ Fund I in Miami, Florida, as they clarify the tax incentives of QOZs.

Course Objectives:

• Define Qualified Opportunity Zones and their role in fostering economic development in communities across the U.S.


• Identify the tax advantages associated with investing in Qualified Opportunity Zone Funds


• Recognize the types of eligible gains suitable for deferring capital gains tax through Qualified Opportunity Zone Funds


• Determine the significance of location in advising clients on selecting Funds to consider


• List strategies for effectively educating and guiding clients through the investment process in Qualified Opportunity Zones.

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222