Project Catalyst: An Economic Development Podcast | Episode 13: Economic Development in Rural Alabama with Valerie Gray and Lori Huguley of VaLor Strategies
Project Catalyst: An Economic Development Podcast | Episode 10: The Southern Economic Development Council with Brian Gwin and Matt Tackett
Dinsmore's Sam Hargitt on working with some of Indianapolis' top developers and investors
Project Catalyst: An Economic Development Podcast | Ep. 3: Secretary Harry Ligthsey, SC Department of Commerce
Stroock Presents: GOAT Town, Episode 4: Office-to-Residential Conversions in NYC – Magic Bullet or Merely One Piece of the Puzzle?
An Overview of P3s, CIDs and Smart Cities With Malaika Rivers - TAG Infrastructure Talks Podcast
Fox Pridecast: Celebrating Pride Month
The Buzz, An Economic Development Podcast | Episode 78: Harry Lightsey, South Carolina Secretary of Commerce
Orrick Public Policy Podcast #25 – A Conversation with the California State Senate Majority Leader Robert M. Hertzberg
Podcast - Earmarks: A Conversation with Quorum and PP&R Practice Leader Rich Gold
WEBINAR: Is the CARES Act Caring Enough?
Lowndes Client Corner Podcast Episode 6: Florida Citrus Sports, Generating Economic Impact
Qualified Opportunity Zone Fund Investments
Once the dust settled after the marathon legislative efforts resulting in the passage of the One Big Beautiful Bill Act of 2025 (“OBBBA”), the real estate community collectively exhaled and began to parse through and unpack...more
In 2017, the Tax Cuts and Jobs Acts (TCJA) created a capital gains investing program aimed at revitalizing impoverished neighborhoods in the United States, known as “Qualified Opportunity Zones.” The purpose of this program...more
On June 4, 2020, in response to the ongoing COVID-19 pandemic, the IRS issued Notice 2020-39 to provide relief regarding various deadlines applicable to the federal opportunity zone program....more
Opportunity zones provide a powerful tool for taxpayers to defer recognizing their capital gains if they roll over their investment into a qualified opportunity zone fund, and offer investors the potential of avoiding...more
On December 22, 2017, Congress enacted the Tax Cuts and Jobs Act of 2017 (the “Tax Act”). The law created a new incentive to encourage long-term investment in the nation’s low-income areas. If a taxpayer invests eligible...more
IRC § 1400Z-2, under The Tax Cuts and Jobs Act of 2017, established an investment program designed to provide preferential tax treatment for investment in developments located within certain designated economically distressed...more
In April, the Department of the Treasury released the much-anticipated second round of Treasury Regulations under section 1400Z-2 of the Internal Revenue Code (April Regulations). This article provides certain highlights of...more
In response to the Treasury’s guidance, the Polsinelli Opportunity Zone team hosted a webinar to provide commentary on the second round of Proposed Regulations. ...more
Tucked into Governor DeSantis’ proposed Florida budget is a provision that calls for significant expansion of Florida’s Schools of Hope charter school program....more
Offering significant tax breaks for investors, the federal Qualified Opportunity Zone (QOZ) program is an intriguing prospect for real estate developers and investors. However, the Treasury Department is still formalizing the...more
The 2017 Tax Cuts and Jobs Act created new tax incentives for investing in the U.S. Among these is an opportunity to defer capital gains tax by reinvesting such gains in qualified opportunity funds (QOFs). ...more
The Tax Cuts and Jobs Act signed on Dec. 22, 2017, amended the tax code to encourage economic growth and investment in designated distressed communities, called qualified opportunity zones, by providing federal income tax...more
Congress enacted new tax incentives in the December 2017 Tax Cuts and Jobs Act intended to spur targeted economic growth by driving long-term capital to distressed communities in the U.S. and its territories. U.S. taxpayers...more
On October 19, the Treasury Department released a first round of guidance bringing much needed clarity to certain aspects of the Qualified Opportunity Fund regime enacted by the Tax Cuts and Jobs Act. While important...more