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Big, Beautiful Changes to the Qualified Opportunity Zone Program

As anticipated, President Trump’s One Big Beautiful Bill Act (the “OBBBA”), which was signed into law on July 4, 2025, significantly amends Sections 1400Z-1 and 1400Z-2 of the Internal Revenue Code of 1986, as amended (the...more

[Event] 2024 Fall Tax Forum - November 20th, Richmond, VA

Join Williams Mullen attorneys for our Fall Tax Forum on Wednesday, November 20th, where our speakers will present on certain federal income tax issues with respect to real property transactions including 1031 exchanges, drop...more

Ding Dong, the OZ Ground Lease (May Be) Dead!

As a practitioner who regularly advises clients on qualified opportunity zone (OZ) matters, I have spent the bulk of the past three years discussing ground lease structures. Developer clients initially cringed at the notion,...more

IRS Provides Much-Needed Relief for OZ Investors, QOFs and OZ Businesses

In Notice 2020-39, which was released on Thursday, June 4, 2020, the IRS provided critical relief to qualified opportunity zone (OZ) investors, qualified opportunity funds (QOF) and OZ businesses due to the COVID-19...more

Pass-through Deductions for Property Owners: New Clarity on Who Qualifies

As part of the 2017 tax overhaul, provisions were put in place that allowed those holding property for rental purposes to write off up to a fifth of their rental income for tax purposes. The deduction was included in Code...more

[Event] Venturing Into the Land of OZ – An Opportunity Zone Conference - May 16th, Virginia Beach, VA

On May 16, 2019, Jenny Connors will discuss opportunity zones at a Cherry Bekaert event at the Museum of Contemporary Art in Virginia Beach. Jenny will be joined by Cherry Bekaert partners Wesley Hudson and Ron Wainwright,...more

The Second Tranche of Opportunity Zone Regulations: Answers to “Substantially All” of Our Lingering Questions

On April 17, 2019, the U.S. Department of Treasury and the Internal Revenue Service released their highly anticipated second tranche of qualified opportunity zone (“OZ”) proposed regulations. This second set of proposed...more

The Recent Qualified Opportunity Zone Guidance: What We Know, What We Don’t and What It All Means

On Friday, October 19, 2018, the U.S. Treasury Department issued its first tranche of qualified opportunity zone (“OZ”) proposed regulations. Simultaneously, the IRS released Revenue Ruling 2018-29, which addresses the...more

Treasury and IRS Issue Proposed Qualified Opportunity Zone Regulations

Today, October 19, 2018, the Treasury Department and the Internal Revenue Service (the “IRS”) issued proposed regulations on the qualified opportunity zone (“OZ”) tax incentive. In addition, the IRS issued Revenue Ruling...more

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