Qualified Opportunity Funds -
The Opportunity Zone tax incentive program allows taxpayers that invest in a Qualified Opportunity Fund to (i) defer paying taxes on the capital gain from the sale or exchange of appreciated...more
7/11/2019
/ Capital Gains ,
Carried Interest ,
Debt Financing ,
Investment Funds ,
Investors ,
New Rules ,
Opportunity Zones ,
Proposed Regulation ,
Qualified Opportunity Funds ,
Real Estate Investments ,
Secondary Markets ,
Tax Incentives
Qualified Opportunity Zone Businesses -
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...more
5/22/2019
/ Capital Gains ,
Community Development ,
Income Taxes ,
Intangible Property ,
Investment Funds ,
Investors ,
IRS ,
Leases ,
Opportunity Zones ,
Proposed Regulation ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
Safe Harbors ,
Tangible Property ,
Tax Cuts and Jobs Act ,
Tax Deferral ,
Tax Incentives ,
U.S. Treasury