The 180-day window for reinvestment (see definition of
QOF in the sidebar, "Glossary of Key Terms and Abbreviations") would seem to begin on that date.
* The potential elimination of tax on gains associated with the appreciation in the value of a
QOF, provided that the investment in the
QOF is held for at least 10 years.
A
QOF needs to invest more than 90 percent of its assets in a property or business within the Opportunity Zone.
The capital gains tax from the original investment is deferred until the earlier of the sale of the
QOF interest or Dec.
The tax benefits available to those who invest in
QOFs are likely to make
QOF investments an attractive option for those in a position to recognize capital gains before Jan.
Another important question answered by Treasury is whether a
QOF may hold cash reserves in order to acquire, construct or rehabilitate tangible property in a QOZ without violating the 90% asset test.
The introduction of the
QOF (a complex system of performance-related-pay designed to improve the care of patients with long term conditions) in 2004/5 increased gross income (by 58 per cent) and earnings (by 20 per cent) in that and the subsequent year, whilst expenses plateaued.
Data on indicators for quality of the health care provided by family practices in England for the financial year 2011-2012 were obtained from reporting systems for two major quality improvement initiatives in primary care in England: the
QOF (Roland 2004) and the GP Patient Survey (GPPS; Campbell et al.
"We've also abolished the bureaucratic system of GP payments,
QOF, and are working on a new Scottish GP contract to support our wider efforts to make primary care services fit for the future."
Butin sees a lamed, while Rainey sees a
qof. I propose reading a nun here.
The new Quality and Outcomes Framework (
QOF) for 2015-2016 now recommends the use of [CHA.sub.2]D[S.sub.2]-VASc for risk stratification and no longer recommends antiplatelet agents as a therapeutic option for stroke prevention in patients with non-valvular AF (30); this should result in significantly more patients receiving anticoagulation for this indication.
The proposed indicators have been earmarked to become part of the Quality and Outcomes Framework (
QOF), which rewards GP surgeries financially for protecting the health of their patients.