1231 asset is eligible gain that may be deferred upon reinvestment into a
QOF because it is "treated as capital gain." (4) Sec.
* The elimination of up to 15% of the gain that has been reinvested in a
QOF, provided that certain holding period requirements are met
How much of the
QOF must be invested in the Opportunity Zone
Once an unrealized capital gain is invested in a
QOF, the tax deferment is incentivized by the length of the investment.
QOF investments are similar to the more well-understood 1031 exchange option for real property.
Any entity treated as a partnership or corporation for federal income tax purposes can qualify as a
QOF so long as 90 percent of its property is QOZ property.
The guidance clarifies that, if a
QOF purchases land with an existing building in a QOZ, (1) the original use of the building will not be considered to have commenced with the
QOF, and (2) the requirement that the original use of tangible property in a QOZ commence with the
QOF will not apply to the land.
The introduction in 2004/5 of QOF--a system of performance-related pay--encouraged practices to see patients with long term conditions more often to collect the clinical data about their condition needed to qualify for
QOF payments.
They will also see a reduction in the importance of Quality and Outcomes Framework (
QOF), a system rewarding GPs for implementing "good practice" in their surgeries, which has been criticised for its high levels of bureaucracy.
Computerization is almost complete (with electronic medical records operating in the vast majority of the practices) and driven by participation in the profitable Quality and Outcomes Framework (
QOF), a national pay-for-performance scheme (Roland 2004).
Nesta reforma, em especial, a grande referencia foi o National Health Service (NHS) britanico, nomeadamente no que se refere ao NHS Community Care Act (2), a atividade dos primary care trusts, especialmente a sua evolucao para Clinical Commissioning Groups (3), e ao foco dado ao esquema de incentivos Quality and Outcomes Framework (
QOF) (4) para estimular a prestacao de cuidados de qualidade.
DRis the fourth most common cause of blindness in the overall population, but it is in second place among active adults in industrialized countries [7], accounting for a significant drop in quality of life (
QoF) and working ability of the patients [8,9].