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
Your application to receive a state or municipal economic development grant for your real-estate development project has been approved. That’s good news! The bad news is that the grant might be taxable income, thanks to the...more
4/24/2019
/ Economic Development ,
Grandfathering Rules ,
Grants ,
Internal Revenue Code (IRC) ,
Limited Liability Company (LLC) ,
Mortgage REITS ,
Partnerships ,
Real Estate Development ,
REIT ,
Tax Cuts and Jobs Act ,
Tax Planning ,
Taxable Income