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What happens if I get section 331 and 332 liquidations of a QOF?

Could this be an event that would cause an investor to realize gains? Why?

  • Maria De Los Angeles Rivera
    August 20, 2020

    Any event where a reduction on the interest in the QOF occurs, will be considered a triggering event with few exceptions (i.e. tranfer to a grantor trust).

  • Brad Cohen
    July 27, 2020

    Yes, if the corporation is the fund.


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