On July 4, President Trump signed into law H.R. 1, the One Big Beautiful Bill Act (OBBBA), a sweeping 870-page piece of legislation that introduces significant changes across various areas of federal policy. While full...more
7/8/2025
/ Internal Revenue Code (IRC) ,
Investment ,
New Legislation ,
New Regulations ,
Opportunity Zones ,
Qualified Opportunity Funds ,
Real Estate Investments ,
Regulatory Requirements ,
Reporting Requirements ,
Tax Credits ,
Tax Planning ,
Tax Reform ,
U.S. Treasury
Seyfarth Synopsis: On April 12, 2021, the Department of Treasury (“Treasury”) published proposed Treasury regulations (the “Proposed Regulations”) that (1) permit qualified opportunity zone businesses (“QOZBs”) to revise or...more
Seyfarth Synopsis: On January 19, 2021, the Internal Revenue Service (the “IRS”) issued Notice 2021-10 (the “Notice”), which extends the relief that it previously provided to qualified opportunity funds, their sponsors, and...more
Seyfarth Synopsis: On December 19, 2019, the U.S. Treasury issued final Qualified Opportunity Zone regulations (the “Final QOZ Regulations”). Subject to the commentary in the Preamble to the Final QOZ Regulations on circular...more
1/21/2020
/ Anti-Abuse Rule ,
Capital Gains ,
Community Development ,
Construction Project ,
Economic Development ,
Exit Strategies ,
Final Rules ,
Investment Funds ,
IRS ,
Opportunity Zones ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
Regulatory Standards ,
Safe Harbors ,
Subsidiaries ,
Tax Cuts and Jobs Act ,
Tax Deferral ,
Tax Planning ,
Taxation ,
U.S. Treasury