New QOF Structures Offer Increased Liquidity Greater Access to Opportunity Zone Incentives

Thomson Reuters, November 2021

Originally published in multiple Thomson Reuters’ journals, Michael Kelley describes a new wave of Qualified Opportunity Funds that offer shares of stock instead of the traditionally limited partnership interest. Investors and financial planners can enjoy the accessibility of stock ownership. Additionally, stock ownership allows investors to control their holding period. QOF’s tax incentives can now be tailored to maximize the benefits for each investor’s unique financial needs.

Investing In Qualified Opportunity Funds with Irrevocable Grantor Trusts

CPA Journal, January 2020

Irrevocable grantor trusts (IGTs) have long been used to pass down appreciating assets, such as family businesses or real estate, through generations. IGTs’ flaw are that it can make capital gains tax worse. Qualified Opportunity Funds can eliminate these capital gains taxes. It is a powerful pairing.


How Collectors of Art Can Benefit from Qualified Opportunity Funds

CPA Journal, March 2019

This article describes how changes in the tax law have taken away “like kind exchanges” for those with capital gains in collectibles (art, precious metals, etc.), but has also given collectors a powerful new tool in the form of Qualified Opportunity Funds.

Investing in Opportunity