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Final IRS Rules Spur Development of New Opportunity Zone Funds

On December 19, 2019, the Treasury Department released the final regulations implementing the opportunity zone provisions of the Tax Cuts and Jobs Act. These regulations clarified and expanded proposed regulations issued...more

Opportunity Zone Program Offers a New Tax Efficient Vehicle for Investors and Developers

On December 22, 2017, President Donald Trump signed into law the Tax Cuts and Jobs Act (the “Act”), which contained a potentially lucrative tax incentive program (the “Opportunity Zone Program”) to encourage long-term...more

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