Treasury issued long-awaited Proposed Regulations and a Revenue Ruling today (October 19, 2018) regarding key issues involved with investing in and forming Qualified Opportunity Zone Funds (“OZ Fund”) and the OZ Fund’s...more
10/22/2018
/ Capital Gains ,
Community Development ,
Economic Development ,
Investment Opportunities ,
Limited Liability Company (LLC) ,
Opportunity Zones ,
Pass-Through Entities ,
Proposed Regulation ,
Regulatory Requirements ,
Tax Reform ,
U.S. Treasury
In This Issue:
- Solar Sites
- The Proposed Regulations
- Intangible Assets
- Distinct Assets
- Examples in the Proposed Regulations
- Effective Date
- Excerpt from Solar Sites:
A key...more