Hot Topics in 1031 and Opportunity Zones
Tuesday, January 26, 2021
4:20 PM - 5:20 PM (PST)
Jessica Millett Lou Weller

This session will first explore, current Section 1031 issues, primarily addressing the final Treasury Regulations defining real property for purposes of Section 1031, including the story of how input from the public led to a significant change in approach from that of the proposed Regulations, and second, the latest twists and turns in the Land of OZ (Opportunity Zones under Sections 1400Z-1 & -2), with a focus on the impact of the April 2020 “correcting amendments” to the final Regulations, the COVID-19 relief still available to investors and Qualified Opportunity Funds, and what changes to expect under the Biden administration.