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IRS Publishes Second Set of Opportunity Zone Proposed Regulations

The Internal Revenue Service and the Treasury Department recently released a second tranche of proposed regulations that provide additional guidance on the tax incentives of investing in opportunity zones, including the...more

IRS Publishes Opportunity Zone Proposed Regulations: The First Important Step in the Structuring of OZ Funds

As part of the Tax Cuts and Jobs Act (the “TCJA”), a new tax incentive program was created to spur economic growth and investment in designated distressed communities (each an “opportunity zone” or “OZ”). Not only does the OZ...more

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