The IRS issued final QOZ regulations at the end of 2019, almost two years after Qualified Opportunity Zones (“QOZs”) were introduced to investors in the 2017 Tax Cuts and Jobs Act. These regulations finalized the proposed...more
1/17/2020
/ Capital Gains ,
Capital Losses ,
Community Development ,
Economic Development ,
Final Rules ,
IRS ,
Opportunity Zones ,
Pass-Through Entities ,
Property Improvements ,
Qualified Opportunity Funds ,
Real Estate Development ,
Safe Harbors ,
Tax Cuts and Jobs Act ,
Tax Deferral
This is Part II of a series of posts discussing the issues of Qualified Opportunity Funds (QOFs) that need to be considered when investing in non-real-estate-businesses. Part I of this series discussed the newest guidance for...more
The Treasury Department has issued two sets of proposed regulations concerning the tax benefits available to taxpayers who invest in Qualified Opportunity Funds (QOFs). The first set of proposed regulations (published in...more
7/16/2019
/ Capital Gains ,
Community Development ,
Investment Funds ,
IRS ,
Opportunity Zones ,
Proposed Regulation ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
Safe Harbors ,
U.S. Treasury