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Qualified Opportunity Funds: Estate planning implications

$225.00

SKU: ESTso192. Category: .

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Abstract: Created by the Tax Cuts and Jobs Act, the Qualified Opportunity Zone (QOZ) program allows one to defer current capital gains and avoid taxes on future gains by reinvesting gains in a Qualified Opportunity Fund (QOF). QOFs are funds that invest primarily in one or more of the nearly 9,000 QOZs throughout the United States and its territories and meet certain other requirements. This article explains the estate planning benefits of QOFs.

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