News & Analysis as of

Community Development Tax Reform Investment Funds

Orrick, Herrington & Sutcliffe LLP

Final Tax Regulations Offer More Certainty to Opportunity Zone Fund Managers and Investors

Opportunity Zone (or “OZ”) investment was hailed in 2018 and 2019 as the hottest and most innovative way of attracting significant private capital to distressed communities in the United States and its territories by offering...more

Bilzin Sumberg

Opportunity Zones Create Funding Alternative for Social Infrastructure Projects

Bilzin Sumberg on

Under current legislation, tax-exempt and other low cost financing solutions are not typically available for social infrastructure projects....more

Rosenberg Martin Greenberg LLP

The Good, the Bad, and the Yet to be Defined

The Tax Cuts and Jobs Act (“TCJA”) provided the most comprehensive update to the tax code in over two decades. Of the many changes the TCJA provided, Sections 1400Z-1 and 1400Z-2 of the IRC are of the most heavily discussed...more

Pullman & Comley, LLC

Opportunity Zone Benefits and Incentives for Developers, Promoters and Potential Investors

Pullman & Comley, LLC on

The “Opportunity Zone” community development program was established by Congress in the 2017 Tax Cuts and Jobs Act to encourage long-term investments in low-income urban and rural communities nationwide. ...more

Mayer Brown

Questions and Answers from our Webinar Window of Opportunity: The IRS Issues Initial Guidance on Qualified Opportunity Zone Rules

Mayer Brown on

Below are questions submitted by the audience during our webinar Window of Opportunity: The IRS Issues Initial Guidance on Qualified Opportunity Zone Rules. The webinar was on November 2, 2018. Here’s the presentation from...more

MoFo Impact

New Clarity on Opportunity Zone Funds as Proposed Regulations Are Issued

MoFo Impact on

The recently enacted Tax Cuts and Jobs Act provided for a new set of provisions designed to incentivize long-term investment in certain low-income areas nominated by states and designated by the Treasury Department...more

Pierce Atwood LLP

Opportunity Zones: An Update

Pierce Atwood LLP on

The federal Opportunity Zone (OZ) program, created in December 2017, has been a major topic of discussion for investors, businesses, and project developers alike. It seems, however, that the utilization of the OZ program has...more

Greenberg Glusker LLP

Opportunity Zone Proposed Regulations

Greenberg Glusker LLP on

The 2017 tax bill provides massive tax benefits to any taxpayer that recognizes capital gain (“Gain”) and that invests an amount equal to the Gain to acquire an interest (“Fund Interest”) in an “Opportunity Zone Fund” (a...more

Cadwalader, Wickersham & Taft LLP

Treasury Issues Proposed Regulations on Opportunity Zones

On October 19, 2018, the Internal Revenue Service (the “IRS”) and the Treasury Department issued proposed regulations relating to the new Opportunity Zone program....more

Goulston & Storrs PC

New IRS Regulations Issued: What’s Next for Opportunity Zones?

Goulston & Storrs PC on

Real estate developers, fund sponsors, and property owners have been eagerly awaiting guidance on the new Qualified Opportunity Zone ("QOZ") provisions included in last December’s Tax Cuts and Jobs Act. ...more

Seyfarth Shaw LLP

Qualified Opportunity Zone Proposed Regulations Provide a Path Forward for Fund Formations, But Leave Many Questions for Another...

Seyfarth Shaw LLP on

Seyfarth Synopsis: On October 19, 2018, the U.S. Department of the Treasury released long-anticipated proposed regulations (the “Proposed Regulations”) relating to investments in Qualified Opportunity Zones (“QOZs”)....more

Ballard Spahr LLP

Update on Qualified Opportunity Zones: First Set of Guidance Issued

Ballard Spahr LLP on

The Tax Cuts and Jobs Act introduced a new tax-incentive program known as Qualified Opportunity Zones (QOZs). In 2018, governors of all 50 states, the District of Columbia, and the five U.S. possessions designated more than...more

Akin Gump Strauss Hauer & Feld LLP

Opportunity Zones: New Guidance Sheds Light on How Private Equity Industry Can Take Advantage

• Proposed regulations issued on October 19 provide welcome guidance to asset managers regarding the formation of qualified opportunity funds (QOFs) that may provide investors with the following three tax benefits: (1)...more

Holland & Knight LLP

Opportunity Zone Investments: What You Need to Know and Potential Scenarios - A New Opportunity for Investors to Defer Taxable...

Holland & Knight LLP on

• The Internal Revenue Service (IRS) on Oct. 19, 2018, issued much anticipated proposed regulations (the Proposed Regulations) and other guidance on tax benefits arising from investments in "qualified opportunity zones" that...more

Mayer Brown

Window of Opportunity: The IRS Issues Initial Guidance on Qualified Opportunity Zone Rules

Mayer Brown on

The new rules address a number of issues that investors and sponsors were waiting for guidance on. The IRS has promised further guidance to address issues that remain in need of clarification. ...more

Stinson LLP

U.S. Treasury Issues Much-Anticipated Opportunity Zone Guidance

Stinson LLP on

On Friday, October 19, 2018, the U.S. Treasury Department issued long-awaited proposed regulations and other guidance with respect to opportunity zone incentives under Internal Revenue Code (I.R.C.) § 1400Z-2....more

Bricker Graydon LLP

Treasury Department and Internal Revenue Service release guidance for Opportunity Zone incentive

Bricker Graydon LLP on

The Treasury Department has released guidance for the new opportunity zone (OZ) tax incentive, which addresses gains invested in qualified opportunity funds (QOF)...more

Lowndes

IRS Issues Guidance on Qualified Opportunity Zones

Lowndes on

The 2017 Tax Cut and Jobs Act included significant new tax benefits for investments in qualified opportunity zones. Specifically, taxpayers can defer tax recognition on capital gains when the gains are reinvested in a...more

Locke Lord LLP

Opportunity Zones Program: Helping Clients Understand New Tax Incentives Program for Long-Term Investments in...

Locke Lord LLP on

The Tax Cuts and Jobs Act added the Opportunity Zones concept as Section 1400Z to the Internal Revenue Code, which is designed to incentivize private investment in low income areas. That section of the Code allows the...more

Kelley Drye & Warren LLP

Qualified Opportunity Zones - A Potentially Powerful New Tax Incentive

The recently enacted Tax Cuts and Jobs Act (the “Act”) created a new program to spur economic development by providing investors with significant tax benefits for investments in designated low-income census tracts known as...more

Faegre Drinker Biddle & Reath LLP

What Questions Should You Be Asking About the Opportunity Zones Program?

The 2017 Tax Cuts and Jobs Act provides tax incentives for investments in “Opportunity Zones,” in an effort to promote economic development in the selected communities. Investors can reduce by up to 15 percent taxes on...more

Bricker Graydon LLP

Opportunity Zones

Bricker Graydon LLP on

The recent federal tax reform bill included provisions creating a new program through which a taxpayer can defer income tax on capital gains. The Opportunity Zone program allows a taxpayer to reinvest proceeds from the sale...more

Mayer Brown

Gain Deferral Using Qualified Opportunity Zone Investment Strategies

Mayer Brown on

We have published our whitepaper: Gain Deferral Using Qualified Opportunity Zone Investment Strategies Legal Update. “Qualified Opportunity Zones” are not specific to renewable energy and do not involve tax credits but...more

Ballard Spahr LLP

IRS Designates Remaining Qualified Opportunity Zones

Ballard Spahr LLP on

The IRS has now certified and designated Qualified Opportunity Zones (QOZs) in every state, five possessions, and the District of Columbia....more

McDermott Will & Emery

New Opportunities with Opportunity Zone Tax Incentives

McDermott Will & Emery on

The new Opportunity Zone tax incentive, intended to spur investments in distressed areas throughout the United States and its possessions, was included in the 2017 tax reform legislation. The incentive permits temporary and...more

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