Qualified Opportunity Funds -
The Opportunity Zone tax incentive program allows taxpayers that invest in a Qualified Opportunity Fund to (i) defer paying taxes on the capital gain from the sale or exchange of appreciated...more
7/11/2019
/ Capital Gains ,
Carried Interest ,
Debt Financing ,
Investment Funds ,
Investors ,
New Rules ,
Opportunity Zones ,
Proposed Regulation ,
Qualified Opportunity Funds ,
Real Estate Investments ,
Secondary Markets ,
Tax Incentives
In December 2017, as part of the Tax Cuts and Jobs Act (“TCJA”), Congress established a new tax incentive program to promote investment in certain low-income communities designated by the IRS as qualified opportunity zones....more
5/1/2019
/ Anti-Abuse Rule ,
Capital Gains ,
Carried Interest ,
Holding Periods ,
Opportunity Zones ,
Partnerships ,
Proposed Regulation ,
Qualified Opportunity Funds ,
Real Estate Investments ,
Reporting Requirements ,
Safe Harbors ,
Tax Cuts and Jobs Act
On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (TCJA), the most extensive overhaul of the United States tax regime in over thirty years. The new tax law will have a significant impact upon...more
1/3/2018
/ Business Income ,
Business Taxes ,
Carried Interest ,
Corporate Taxes ,
Foreign Subsidiaries ,
Income Taxes ,
Investment Portfolios ,
Net Operating Losses ,
New Legislation ,
Pass-Through Entities ,
Private Equity ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Rates ,
Tax Reform ,
Trump Administration ,
Wage and Hour
With the affirmative vote in the House today, both Houses of Congress have now passed a final version of the Tax Cuts and Jobs Act, clearing the legislation for President Trump’s signature. President Trump is widely expected...more
12/21/2017
/ Business Taxes ,
Capital Expenditures ,
Carried Interest ,
Charitable Donations ,
Corporate Taxes ,
Dividends ,
Estate Tax ,
Executive Compensation ,
Foreign Affiliates ,
GAAP ,
Generation-Skipping Transfer ,
Gift Tax ,
Homeowners ,
Income Taxes ,
Interest Rates ,
International Tax Issues ,
IRS ,
Itemized Deductions ,
Local Taxes ,
Mortgage Interest ,
Net Operating Losses ,
Outbound Transactions ,
Pass-Through Entities ,
Pending Legislation ,
Personal Exemptions ,
Real Estate Market ,
Real Estate Transactions ,
Repatriation ,
Standard Deduction ,
State Taxes ,
Stocks ,
Subpart F ,
Tax Assessment ,
Tax Incentives ,
Tax Liability ,
Tax Rates ,
Tax Reform ,
Transfer Taxes ,
Trump Administration