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Program Details
2026-06-26 13:00:00
Over 1,000+ webinars
Course Overview
2026-06-26 13:00:00
2h CLE Credits
Intermediate
2
The OBBBA permanently overhauled the Opportunity Zone program, effective January 1, 2027. This session examines OZ 2.0’s rolling deferral, revised basis step-up, Qualified Rural Opportunity Funds, and permanent bonus depreciation, equipping attorneys to time client gains and structure QOF elections.
Robert H.D. Genders
Andrew L. GradmanExamine the installment method under IRC §453, from simple seller financing to promoted Deferred Sales Trust and Monetized Installment Sale structures. Quantify deferral savings, map the code’s express limits, and assess how the IRS challenges intermediated transactions.
Robert H.D. Genders
Andrew L. GradmanThis session equips attorneys advising high-income clients on capital gains exposure post-OBBBA, examining federal rate structures, NIIT, the §1014 step-up, and Rev. Rul. 2023-2, then comparing §1031 exchanges, UPREITs, exchange funds, DSTs, Opportunity Zones, and Buy-Borrow-Die strategies.
Robert H.D. Genders
Andrew L. Gradman
Genders Law & Legacy PLLC

Law Office of Andrew L. Gradman, APC

Genders Law & Legacy PLLC
Robert H.D. Genders, Esq., is the architect of Investment Counsel Exchange, a premier, attorney-led platform dedicated to the high-integrity execution of §1031 exchanges. With over 25 years of mastery across real estate law, 1031 sequencing, title operations, and strategic investment consulting, Mr. Genders provides an elite, multi-dimensional perspective on the evolving landscape of tax-deferred wealth. His work focuses on bridging the gap between traditional transactional infrastructure and modern, audit-ready compliance standards.

Law Office of Andrew L. Gradman, APC
Andrew L. Gradman is a tax attorney and the principal of the Law Office of Andrew L. Gradman, APC, in Los Angeles. His practice focuses on transactional tax planning rather than audit and controversy work, where he helps non-tax lawyers draft documents that maximize after-tax value, assists CPAs in properly reflecting transactions on returns, and advises individuals and businesses on discrete tax questions referred to him by their counsel and accountants. Qualified Opportunity Zones form a substantial part of his practice, and he is widely published and frequently cited on capital gains planning, the installment method, and recent federal tax legislation.

Genders Law & Legacy PLLC
Robert H.D. Genders, Esq., is the architect of Investment Counsel Exchange, a premier, attorney-led platform dedicated to the high-integrity execution of §1031 exchanges. With over 25 years of mastery across real estate law, 1031 sequencing, title operations, and strategic investment consulting, Mr. Genders provides an elite, multi-dimensional perspective on the evolving landscape of tax-deferred wealth. His work focuses on bridging the gap between traditional transactional infrastructure and modern, audit-ready compliance standards.

Law Office of Andrew L. Gradman, APC
Andrew L. Gradman is a tax attorney and the principal of the Law Office of Andrew L. Gradman, APC, in Los Angeles. His practice focuses on transactional tax planning rather than audit and controversy work, where he helps non-tax lawyers draft documents that maximize after-tax value, assists CPAs in properly reflecting transactions on returns, and advises individuals and businesses on discrete tax questions referred to him by their counsel and accountants. Qualified Opportunity Zones form a substantial part of his practice, and he is widely published and frequently cited on capital gains planning, the installment method, and recent federal tax legislation.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
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