On December 19th, 2019, the Department of the Treasury and the Internal Revenue Service (the “IRS”) issued regulations (the “Final Regulations”) under Section 1400Z-2 of the Internal Revenue Code (the “Code”)[i] finalizing,...more
12/31/2019
/ Capital Gains ,
Capital Gains Tax ,
Community Development ,
Economic Development ,
Internal Revenue Code (IRC) ,
Investment Funds ,
Investors ,
IRS ,
Opportunity Zones ,
Popular ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
Tax Deferral ,
U.S. Treasury
The Qualified Opportunity Zone rules under Section 1400Z of the Internal Revenue Code permit certain investors to realize substantial tax benefits if they invest capital into federally-designated low-income communities known...more
6/24/2019
/ Capital Gains ,
Community Development ,
Deadlines ,
Electricity ,
Energy Sector ,
Energy Storage ,
Infrastructure Financing ,
Internal Revenue Code (IRC) ,
Investment Funds ,
Investment Opportunities ,
Investment Tax Credits ,
Joint Venture ,
Low Income Housing ,
Opportunity Zones ,
Production Tax Credit ,
Qualified Opportunity Funds ,
Real Estate Investments ,
Renewable Energy ,
Renewable Energy Incentives ,
Safe Harbors ,
Tax Cuts and Jobs Act ,
Tax Deferral
On April 17th, the IRS and Treasury issued the next (and long-awaited) package of proposed regulations (the “Proposed Regulations”) under the “qualified opportunity zone” provisions of Section 1400Z-2 of the Code...more
4/22/2019
/ Capital Gains ,
Community Development ,
Economic Development ,
IRS ,
New Guidance ,
Opportunity Zones ,
Partnerships ,
Proposed Regulation ,
Qualified Opportunity Funds ,
REIT ,
Safe Harbors ,
Tax Deferral ,
U.S. Treasury