Qualified Opportunity Zones: Navigating Federal and Ohio State Income Tax Incentives for Real Estate

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Availability

On-Demand

Expires on Dec 31, 2026

Credit Offered

1 General CLE Credit

Description
Learning Objectives
Speaker Biography

This 60-minute CLE program will provide real estate practitioners with a comprehensive overview of the federal and Ohio-specific legal frameworks governing Qualified Opportunity Zones (QOZs). Attendees will examine the statutory and regulatory requirements for establishing Qualified Opportunity Funds (QOFs) and investing in Qualified Opportunity Zone Property (QOZP), including Qualified Opportunity Zone Businesses (QOZBs).

The session will cover the federal income tax deferral and exclusion benefits under IRC §?1400Z-2, and how these interact with Ohio’s Opportunity Zone Income Tax Credit under Ohio Rev. Code §?122.84. The presenter will also discuss recent federal and state legislative changes, compliance traps, and best practices for structuring real estate projects for federal and state QOZ tax incentive eligibility.

The program is designed for attorneys advising developers, sponsors, institutional investors, and property owners seeking to leverage QOZ incentives in real estate transactions.

By the end of this course, participants will be able to:

Identify the eligibility criteria and investment timelines under the federal Qualified Opportunity Zone program.
Analyze the structuring requirements for QOFs and QOZBs, including the 90% and 70% asset tests, 5% NQFP rule, and working capital safe harbor.
Apply Ohio’s Opportunity Zone Tax Credit rules under R.C. §122.84 to help clients maximize state-level tax incentives.
Evaluate the interaction between federal and state OZ programs in the context of real estate syndications and development.
Advise clients on regulatory compliance, including SEC considerations for QOFs raising capital through exempt offerings.

Andrew P. Doup, Esq. is a nationally ranked top 25 attorney for opportunity zones transactions and is the founder of SyndicationCounsel LLC, a boutique law firm that helps next generation entrepreneurs legally raise and manage investor capital with confidence -saving their time, avoiding costly mistakes, and protecting their reputation. He has extensive experience with federal and state regulation of exempt securities offerings; advising company founders, real estate developers, fund managers, and private investors on limited liability companies, limited partnerships, private placement memorandums, subscription agreements, and SEC and state “blue sky” filings, across a broad range of industries and asset classes. Our name reflects our target market: A “real estate syndication” is an industry term for a partnership that pools investor capital to achieve a return that is greater than the sum of its individual parts.

1.0 CLE Hours

This CLE will be offered as a live interactive webinar held via Zoom. Login to the website and click the "Register" button to register. You will receive a confirmation email from Zoom containing information about joining the CLE.

You must use your unique link on a desktop/laptop in order to receive CLE credit.