News & Analysis as of

Low Income Housing

Varnum LLP

Government Shutdown Impacts Qualified Opportunity Zones

by Varnum LLP on

Questions regarding the proposed regulations pertaining to Qualified Opportunity Zones remain unanswered due to the shutdown of the federal government. ...more

Coblentz Patch Duffy & Bass

Senator Wiener Introduces Recrafted Legislation Providing Height and Density Bonuses, Other Incentives for “Transit-Rich” and...

by Coblentz Patch Duffy & Bass on

Last spring, we reported on Senator Scott Wiener’s SB 827, which proposed major increases in height and density for qualifying housing developments....more

Varnum LLP

Qualified Opportunity Zone Fund Investments

by Varnum LLP on

Qualified Opportunity Zones – a provision in the 2017 Tax Reform Bill – emerged as a hot topic with new proposed regulations released in October 2018. QOZs are economically distressed areas around the country that have been...more

Bilzin Sumberg

Opportunity Zones Create Funding Alternative for Social Infrastructure Projects

by Bilzin Sumberg on

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

Pullman & Comley, LLC

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

by 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

Pullman & Comley, LLC

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

by 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

Garvey Schubert Barer

Opportunity Zone Funds – Part I: Overview of the Law

by Garvey Schubert Barer on

BACKGROUND - Sections 1400Z-1 and 1400Z-2 were added to the Internal Revenue Code of 1986, as amended (the “Code”) by the Tax Cuts and Jobs Act. These new provisions to the Code introduce a multitude of new terms,...more

Farella Braun + Martel LLP

Opportunity Zone Program Drives Investments to Low-Income Communities

by Farella Braun + Martel LLP on

A new economic development tool created to stimulate investment in low-income communities known as “Opportunity Zones” has been attracting attention of investors, developers and business owners. This tool extends tax...more

McAfee & Taft

Gavel to Gavel: What’s all the buzz with opportunity zones?

by McAfee & Taft on

Have you heard? The major tax reform enacted at the end of 2017 created a new tax incentive to encourage investments in designated low-income areas called opportunity zones. Originally published in The Journal Record |...more

Mayer Brown - Tax Equity Times

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

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

Holland & Knight LLP

DHCD Issues District Opportunity to Purchase Act Final Regulations

by Holland & Knight LLP on

The District of Columbia Department of Housing and Community Development (DHCD) has issued its final rules for the implementation of the District Opportunity to Purchase Act (DOPA), which were published in the District of...more

Kilpatrick Townsend & Stockton LLP

11 Key Features of the Opportunity Zone Program That You Might Have Overlooked

Last month, the Treasury Department released proposed regulations (the “Regulations”). The Regulations included a number of important clarifications and guidance for investors seeking to take advantage of the opportunities...more

Sheppard Mullin Richter & Hampton LLP

Opportunity Zones Update

Background – 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...more

Kilpatrick Townsend & Stockton LLP

Opportunity Zones

This white paper is designed to summarize the federal Opportunity Zone program to industry professionals and potential market participants. We summarize for readers the program’s tax incentive structure, how investment...more

Mintz

Land of Tax Opportunity Zones

by Mintz on

Treasury Issues Highly Anticipated Guidance for the Implementation of Opportunity Zone Program - On October 19, 2018, the Treasury Department issued highly anticipated guidance on investment in qualified opportunity zones...more

Steptoe & Johnson PLLC

IRS Publishes New Guidance on Opportunity Zones

by Steptoe & Johnson PLLC on

Observers of a new federal program received welcome news Friday, October 19, when the U.S. Treasury Department released long-anticipated guidance around Opportunity Zones, a program that will drive substantial private capital...more

Flaster Greenberg PC

The IRS Regulations on Qualified Opportunity Zone Funds

by Flaster Greenberg PC on

The Internal Revenue Service just issued regulations about qualified opportunity zone funds, answering many of the questions raised by the legislation itself. And for the most part, the answers are positive for investors and...more

Sullivan & Worcester

New IRS Regulations Will Help Spur Investment But More Guidance Is Needed

by Sullivan & Worcester on

The Tax Cuts and Jobs Act (TCJA), passed in late 2017, contained many headline-grabbing new tax provisions, and during the initial wave of public reaction and acclaim the Opportunity Zones Act (Ozone Act) embedded in the TCJA...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

Farella Braun + Martel LLP

Treasury Department Guidance Will Stimulate Opportunity Fund Investments

by Farella Braun + Martel LLP on

The Opportunity Zones Program (OZ Program) aims to infuse capital into low-income communities known as qualified opportunity zones (QOZs) by offering tax-advantaged investments benefiting electing Qualified Opportunity Fund...more

Goulston & Storrs PC

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

by 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...

by 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

McDermott Will & Emery

Guidance in Proposed Regulations Expected to Jumpstart the Benefits of Qualified Opportunity Zone Investing

by McDermott Will & Emery on

The Tax Cuts and Jobs Act of 2017 introduced Opportunity Zone Provisions as an incentive for taxpayer investment in low-income neighborhoods and combined the benefits of both tax deferral and tax elimination. On October 19,...more

Harris Beach PLLC

IRS Issues Proposed Regulations and Guidance on Opportunity Zones

by Harris Beach PLLC on

On October 19, the IRS and Treasury Department issued long-awaited proposed regulations, Revenue Ruling 2018-29 (the “Revenue Ruling”), and draft forms regarding the Opportunity Zone program to encourage private investment in...more

Best Best & Krieger LLP

Health Care Districts Facing New Requirements Under AB 2019 - Impacts to Information Sharing, Grant Policies and More

by Best Best & Krieger LLP on

Assembly Bill 2019, signed into law last month by Gov. Jerry Brown, imposes additional requirements on California’s health care districts. ...more

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JD Supra Privacy Policy

Updated: May 25, 2018:

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Information for EU and Swiss Residents

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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California Privacy Rights

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Changes in Our Privacy Policy

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Contacting JD Supra

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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