This presentation will focus on changes to the like-kind exchange rules as a result of tax reform, compare deferral of gain under Section 1031 vs. 1400Z (Qualified Opportunity Zone Fund) investments and problem areas frequently encountered in like-kind exchange transactions.
At the conclusion of this presentation, participants will be:
1. Better prepared to evaluate investments in Qualified Opportunity Zone Funds as an alternative to like-kind exchanges.
2. Participants will also be better prepared to address common problem areas encountered in like-kind exchange transactions.