Treasury issued final Opportunity Zone Regulations on December 19, 2019 (“Final Regulations”). These Final Regulations update the first two rounds of Proposed Regulations (issued on October 29, 2018 and April 17, 2019)....more
1/31/2020
/ Capital Assets ,
Capital Gains ,
Community Development ,
Economic Development ,
Investment Funds ,
Investors ,
IRS ,
K-1 ,
New Regulations ,
Opportunity Zones ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
Regulatory Requirements ,
Retail Installment Sales Contracts ,
Safe Harbors ,
Tax Cuts and Jobs Act ,
Tax Deferral ,
Tax Planning ,
Vacant Properties
Treasury issued long-awaited Proposed Regulations and a Revenue Ruling today (October 19, 2018) regarding key issues involved with investing in and forming Qualified Opportunity Zone Funds (“OZ Fund”) and the OZ Fund’s...more
10/22/2018
/ Capital Gains ,
Community Development ,
Economic Development ,
Investment Opportunities ,
Limited Liability Company (LLC) ,
Opportunity Zones ,
Pass-Through Entities ,
Proposed Regulation ,
Regulatory Requirements ,
Tax Reform ,
U.S. Treasury