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Qualified Opportunity Zone Program

Total Credits: 1 including 1 Taxes - Technical

Average Rating:
Partner Produced |  Tax
Craig Hammond, JD
Course Levels:
1 Hour
Access for 40 day(s) after program date.


The 2017 Tax Cuts and Jobs Act created the Qualified Opportunity Zone (QOZ) Program to encourage investment in businesses located in low-income communities designated as Opportunity Zones. The QOZ program provides taxpayers who recognize capital gains on the sale of property with the opportunity to defer and partially eliminate such gain, as well as additional future gain, by investing such capital gains in a Qualified Opportunity Fund. This presentation discusses how the QOZ incentive works, how taxpayers may participate in the QOZ program, the benefits and risks associated with the QOZ program, the rules for qualified OZ property (eligible investments for QOFs), and a comparison of the QOZ incentive to 1031 like-kind exchanges.

Basic Course Information

Learning Objectives
  • Provide a baseline understanding of OZ Program and resources of where further information may be obtained

Major Subjects
  • The key benefits of the OZ Program and rules for partial deferral or elimination of capital gains
  • How to invest in a QOF
  • Qualified Opportunity Zone Businesses and related rules for eligible QOF investments
  • Comparison of QOZ incentive to 1031 like-kind exchange

Course Materials


Craig Hammond, JD Related seminars and products:

Craig Hammond focuses his practice in the areas of public finance, banking and economic development law, with more than 30 years of experience working on economic development projects and tax advantaged financings. Craig is recognized as one of the leading public finance attorneys in the State of Michigan in financings for senior housing, health care, higher education, charter schools, economic development projects and public-private partnership transactions.


Craig has been listed in Best Lawyers in America, 2006-present for Banking and Finance Law and Public Finance Law; Best Lawyers in America "2015-2018 Lawyer of the Year- Public Finance Law”; Michigan Super Lawyers, Bonds/Government Finance, Banking, 2006-present; and DBusiness Top Lawyers, Public Finance Law.

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Course Developer MICPA
Designed For CPAs, attorneys and tax professionals who want to understand the QOZ Program
Original Recording Date 09/23/2019
Date Added to Catalog 08/07/2019
Yellow Book No

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement Business Professionals' Network, Inc. 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:
Instructional Delivery Method Group Internet Based
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
Course Registration Requirements Online Registration



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