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Opportunity Zone Regulations—First Impressions

After months of eager anticipation, today the Department of the Treasury released regulations defining and refining certain requirements set forth in the “Opportunity Zone” law. While the Opportunity Zone statute provided a...more

7 Most Frequently Asked Questions About Opportunity Zones

Qualified Opportunity Zones were included as part of the Tax Cuts and Jobs Act which became law in December 2017. The zones were originally introduced as the Investing in Opportunity Act sponsored by South Carolina Senator...more

City of Charleston Changes Workforce Housing Zoning Rules

The City of Charleston has changed the rules governing the Mixed Use Workforce Housing District Zoning Ordinance in an effort to further diversify housing opportunities for residents....more

Beware the Default Provisions of the South Carolina LLC Act

The current version of the South Carolina Limited Liability Company Act (the “LLC Act”) has seen very little revision since its passage in 1996. The Uniform Law Commission’s model act, on which the LLC Act is based, has...more

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