By preexisting, we mean persons or entities that owned assets in Opportunity Zones prior to the effective date of the legislation on January 1, 2018.
The level of material presented will be for an audience with, more than the basic knowledge of Opportunity Zones but simplified enough for an audience of all levels of knowledge and experience.
The 4 options that Blake discusses in this video, include:
1. Selling the Land to a Qualified Opportunity Fund (QOF) or a Qualified Opportunity Zone Business (QOZB);
2. Contribute the Land to the QOF;
3. The Landowner can Enter into a Ground Lease with the QOF or QOZB; and
4. Land Swaps / Section 1031 Like-Kind Exchanges
The audio only podcast, PowerPoint and an edited summary transcript is also available at
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