On October 19, 2018, the US Internal Revenue Service released initial guidance on the Qualified Opportunity Fund (QOF) rules. The QOF rules allow US taxpayers to defer capital gain taxation by investing an amount equal to the gain in a QOF within 180 days of the gain recognition event. While not answering every question, the initial set of rules provides a working roadmap for implementing QOF transactions. Please join us for a webinar to discuss the new rules.

View our legal update, Just Released: IRS Qualified Opportunity Fund Guidance.

Approval for CLE credit is pending.

For additional information or to register, please contact Shilpa Patel at spatel@mayerbrown.com or +1 312 701 8487.

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