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How can investing in Opportunity Zones minimize the impact of gift tax exemption changes in my estate planning?


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  • Matthew Rappaport
    August 25, 2021

    If you invest in a Qualified Opportunity Fund (QOF) as a limited partner, that should qualify the interest for valuation discounts at the time of your passing (I doubt they'd be able to pass legislation eliminating discounts for investments held with third parties, based on the language of the proposed 2704 regulations). You can also invest through a freeze partnership and seize on significant estate and gift tax benefits using that technique.

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