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Opportunity Zone Final Regulations: First Impressions - Final Rules Strive for Balance of Certainty and Flexibility for OZ...

Almost exactly two years after enactment in the Tax Cuts and Jobs Act, Treasury has released final regulations on the Opportunity Zone (“OZ”) tax incentive. ...more

Senators Introduce Report-Card Legislation to Measure the Impact of Opportunity Zone Investments

Restoring accountability measures stripped during tax reform could be good news for those concerned about gentrification but may result in reputational risks and additional costs for OZ Funds - As we anticipated in our...more

Worth the Wait: Second Round of Opportunity Zone Proposed Regulations Clears the Way for Many OZ Investments

After a lengthy drafting and protracted review process, the Department of Treasury (“Treasury”) has released its second set of proposed regulations (the “Second Round Regs”) providing guidance on the implementation of the...more

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