EFTA01015559.pdf

From: "Morris, Paul V" 4 > To: "Jeffrey E." <[email protected]> Subject: FW: Webinar Replay: A Look at Opportunity Zones Webinar Date: Mon, 26 Nov 2018 14:04:17 +0000 Inline-Images: image001.jpg; image002.gif; image003.gif; image004.png; image005.png Pretty good presentation, client replay info down below From: GWIM Chief Investment Office Sent: Wednesday, November 21, 2018 11:10 AM Subject: Webinar Replay: A Look at Opportunity Zones Webinar LetiPBIG logo PO: We're better when we're connected REPLAY: Webinar from November 15: "A Look at Qualified Opportunity Zones" Webinar Registration Access the webinar online To: Private Banking and Investment Group employees The replay will be available until December 13. In our webinar on November 15 our speakers discussed a new tax provision in the Tax Cuts and Jobs Act and how it may open the door around possibilities regarding capital gains. Dial-in information Employees A replay of the webinar is now available. To invite clients, please use the invitation email on eCommunications Center in the "Client Call" category. Clients This discussion featured: • Niladri Mukherjee, Head of CIO Portfolio Strategy for the Chief Investment Office within Global Wealth and Investment Management, Private Banking and Investment Group EFTA01015559  • Mitch Drossman, Head of National Wealth Planning Strategies, Chief Investment Office with Global Wealth and Investment Management supporting U.S. Trust • Jackie VanderBrug, Managing Director and Head of Sustainable & Impact Investment Strategy for the Chief Investment Office within Global Wealth and Investment Management • Ariel M. Beliak, Senior Vice President of Community Development Banking for Bank of America Merrill Lynch To learn more about qualified opportunity zones, please read this article, Deferring Capital Gains: Qualified Opportunity Zones. 1 This new provision is contained at new Sections 1400Z-1 and 1400Z-2 of the Internal Revenue Code. Neither Merrill Lynch, U.S. Trust, Bank of America Merrill Lynch nor any of their affiliates or advisors provide legal, tax or accounting advice. You should consult your legal and/or tax advisors before making any financial decisions. Qualified Opportunity investing, is a relatively new and evolving investment opportunity in an Opportunity Zone program, which is highly speculative and involves a high degree of risk, as well as limited liquidity. An investor could lose all or a substantial amount of their investment. Merrill Lynch makes available products and services offered by Merrill Lynch, Pierce, Fenner & Smith Incorporated ("MLPF&S") and other subsidiaries of Bank of America Corporation ("BofA Corp."). The Private Banking and Investment Group is a division of MLPF&5 that offers a broad array of personalized wealth management products and services. Both brokerage and investment advisory services (including financial planning) are offered by the group's private wealth advisors through MLPF&5. The nature and degree of advice and assistance provided, the fees charged, and client rights and Merrill Lynch's obligations will differ among these services. Investments involve risk, including the possible loss of principal investment. The banking, credit and trust services sold by the group's private wealth advisors are offered by licensed banks and trust companies, including Bank of America, Member FDIC, and other affiliated banks. U.S. Trust operates through Bank of America, and other subsidiaries of BofA Corp. "Bank of America Merrill Lynch" is the marketing name for the global banking and global markets businesses of BofA Corp. Lending, derivatives and other commercial banking activities are performed globally by banking affiliates of BofA Corp., including Bank of America, MI., Member FDIC. Securities, strategic advisory, and other investment banking activities are performed globally by investment banking affiliates of BofA Corp. ("Investment Banking Affiliates"), including, in the United States, BofAML Securities, Inc., MLPF&S and Merrill Lynch Professional Clearing Corp., all of which are registered broker-dealers and Members of SIPC and, in other jurisdictions, by locally registered entities. BofAML Securities, Inc. and Merrill Lynch Professional Clearing Corp. are registered as futures commission merchants with the CFTC and are members of the NFA. MLPF&S is registered as an introducing broker with the CFTC and is a member of the NFA. Investment products: Are Not FDIC Insured Are Not Bank Guaranteed May Lose Value MLPF&S is a registered broker-dealer, register d investment adviser, Member SIPC and a wholly owned subsidiary of BofA Corp. The Bull Symbol and Merrill Lynch are trademarks of Bank of America Corporation. O 2018 Bank of America Corporation. All rights reserved. I ARCWHRGX I EMAIL-09-18.0640.A I 11/2018 EFTA01015560  By receiving this document electronically, you are reducing greenhouse gas (GHG) emissions by reducing the solid waste in our landfills. To learn about Bank of America's environmental goals and initiatives, go to bankofamerica.com/environment. Leaf icon is a registered trademark of Bank of America Corporation. This message, and any attachments, is for the intended recipient(s) only, may contain information that is privileged, confidential and/or proprietary and subject to important terms and conditions available at http://www.bankofamerica.com/emaildisclaimer. If you are not the intended recipient, please delete this message. EFTA01015561