In April 2022, opportunity zone (OZ) legislation — H.R. 7467 or the Opportunity Zones Improvement, Transparency and Extension Act — was introduced, but not enacted. Among other items, that legislation included proposals to...more
In April, the Department of the Treasury released the second round of regulations related to the opportunity zone program. Some highlights include...
Originally published in Middle Market Growth, the official publication...more
8/13/2019
/ Capital Assets ,
Capital Gains ,
Community Development ,
Economic Development ,
Investment Funds ,
Investors ,
Opportunity Zones ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
S-Corporation ,
Safe Harbors ,
Tax Deferral ,
Tax Planning ,
Triggering Event ,
U.S. Treasury
In April, the Department of the Treasury released the much-anticipated second round of Treasury Regulations under section 1400Z-2 of the Internal Revenue Code (April Regulations). This article provides certain highlights of...more
7/1/2019
/ Capital Gains ,
Community Development ,
Economic Development ,
Internal Revenue Code (IRC) ,
Investment Funds ,
IRS ,
Opportunity Zones ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
Tax Cuts and Jobs Act ,
Tax Deferral ,
Tax Incentives ,
Tax Planning