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2022 Year-End Tax Planning with Opportunity Zone Real Estate


On Thursday December 15, 2022, the Pinnacle Partners team co-hosted an informative webinar, along with our tax partner and OZ expert, Brendan McAuliffe, Partner at BMMS Partners, to help investors make informed decisions about their Opportunity Zone investments.

Topics of Discussion

Qualifying parameters:

  • What types of capital gains can be reinvested into a Qualified Opportunity Fund (QOF)?
  • Important timing considerations following a liquidity event, as well as specific dates to keep in mind 
Proposed legislation to extend the OZ program: 
  • Potential changes if it passes
  • Advantages of investing in a Qualified Opportunity Fund in 2022 vs. 2023
  • Impact on previous OZ investments, those made in 2022, and future investments
Comparing 1031 Exchanges & OZ Investments:
  • Advantages of investing in a QOF, in lieu of a 1031 exchange, following the sale of a property
  • How someone can reinvest capital gains from a property sale into a QOF, and also conduct at 1031 exchange