Qualified Opportunity Funds -
The Opportunity Zone tax incentive program allows taxpayers that invest in a Qualified Opportunity Fund to (i) defer paying taxes on the capital gain from the sale or exchange of appreciated...more
7/11/2019
/ Capital Gains ,
Carried Interest ,
Debt Financing ,
Investment Funds ,
Investors ,
New Rules ,
Opportunity Zones ,
Proposed Regulation ,
Qualified Opportunity Funds ,
Real Estate Investments ,
Secondary Markets ,
Tax Incentives
In December 2017, as part of the Tax Cuts and Jobs Act (“TCJA”), Congress established a new tax incentive program to promote investment in certain low-income communities designated by the IRS as qualified opportunity zones....more
5/1/2019
/ Anti-Abuse Rule ,
Capital Gains ,
Carried Interest ,
Holding Periods ,
Opportunity Zones ,
Partnerships ,
Proposed Regulation ,
Qualified Opportunity Funds ,
Real Estate Investments ,
Reporting Requirements ,
Safe Harbors ,
Tax Cuts and Jobs Act
On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (TCJA), the most extensive overhaul of the United States tax regime in over thirty years. The new tax laws will have a significant impact upon...more
1/30/2018
/ Base Erosion Tax ,
Bonds ,
Business Assets ,
Business Taxes ,
Capital Expenditures ,
Carried Interest ,
Corporate Taxes ,
Depreciation ,
Homeowners ,
Housing Developers ,
Income Taxes ,
Investors ,
Landlords ,
Like Kind Exchanges ,
Net Operating Losses ,
Partnership Interests ,
Pass-Through Entities ,
Property Owners ,
Repeal ,
Small Business ,
Tax Credits ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Termination ,
Trump Administration