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This program was recorded on May 15th, 2019
The Qualified Opportunity Zone (QOZ) program was introduced as part of the Tax Cuts and Jobs Act of 2017. By mid-2018, the program had taken the worlds of tax, real estate, venture capital, and private wealth by storm. In 2019, it’s all anyone seems to be talking about.
Matthew E. Rappaport
Matthew E. Rappaport is Vice Managing Partner of Falcon Rappaport & Berkman PLLC, and he chairs its Taxation and Private Client Groups. He concentrates his practice in Taxation as it relates to Real Estate, Closely Held Businesses, Private Equity Funds, and Trusts & Estates. He advises clients regarding tax planning, structuring, and compliance for commercial real estate projects, all stages of the business life cycle, generational wealth transfer, family business succession, and executive compensation. He also collaborates with other attorneys, accountants, financial advisors, bankers, and insurance professionals when they encounter matters requiring a threshold level of tax law expertise. Mr. Rappaport graduated from Washington University in St. Louis in 2007, cum laude, with an undergraduate degree in Political Science. His undergraduate thesis was a cross-sectional analysis of the corporate culture of the privately held financial firm Edward Jones. He received his Juris Doctor and Master of Laws in Taxation from Georgetown University Law Center in 2011. Mr. Rappaport is licensed to practice in New York and is an active member of the Nassau County Bar Association, the New York State Bar Association, and the American Bar Association Section of Taxation, where he serves on the Sales, Exchanges, and Basis committee.
2 General Credits
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- The technical requirements and mechanics of the QOZ program for investors and sponsors, including extensive coverage of both rounds of Proposed Treasury Regulations governing the area.
- Planning opportunities for both real estate projects and operating businesses.
- Potential ways to combine the QOZ program’s tax incentives with other programs, such as tax credits, qualified small business stock, and exchanges under Sections 1031 and 1045.
- Fund formation tips and other structuring pointers.
- Pitfalls to avoid when advising both investors and sponsors.