Your transfer of a qualifying investment in a Qualified Opportunity Fund (QOF) to your revocable grantor trust will not be an inclusion event.
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What happens if I give my qualifying investment in a QOF to my revocable grantor trust?
Does that count as an inclusion event? Does that end the deferral of my eligible gain?
Answers
Giving to a revocable grantor trust should not be an inclusion event.
Transfer of a Qualified Opportunity Fund (QOF) interest to a grantor trust is permissible and does not trigger an early inclusion of the previously deferred gain.
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