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Economic Development › Tax Reform › Qualified Opportunity Funds

Troutman Pepper Locke

The OBBB Renews and Makes Permanent Qualified Opportunity Funds

Troutman Pepper Locke on

On July 4, 2025, President Trump signed the “One Big Beautiful Bill Act” (OBBB), H.R. 1, into law. The OBBB extended and made permanent the general qualified opportunity fund (QOF) legislative framework for investments in...more

Rosenberg Martin Greenberg LLP

The Good, the Bad, and the Yet to be Defined

Rosenberg Martin Greenberg LLP on

The Tax Cuts and Jobs Act (“TCJA”) provided the most comprehensive update to the tax code in over two decades. Of the many changes the TCJA provided, Sections 1400Z-1 and 1400Z-2 of the IRC are of the most heavily discussed...more

Pullman & Comley, LLC

Opportunity Zone Benefits and Incentives for Developers, Promoters and Potential Investors

Pullman & Comley, LLC on

The “Opportunity Zone” community development program was established by Congress in the 2017 Tax Cuts and Jobs Act to encourage long-term investments in low-income urban and rural communities nationwide. ...more

Beacon Insights by JD Supra

The Year in Opportunity Zones - Popular Reads in 2018

Beacon Insights by JD Supra on

A quick look at some of the most well-read posts about Opportunity Zones and related matters published on JD Supra during 2018....more

Mayer Brown

Questions and Answers from our Webinar Window of Opportunity: The IRS Issues Initial Guidance on Qualified Opportunity Zone Rules

Mayer Brown on

Below are questions submitted by the audience during our webinar Window of Opportunity: The IRS Issues Initial Guidance on Qualified Opportunity Zone Rules. The webinar was on November 2, 2018. Here’s the presentation from...more

Ballard Spahr LLP

Update on Qualified Opportunity Zones: First Set of Guidance Issued

Ballard Spahr LLP on

The Tax Cuts and Jobs Act introduced a new tax-incentive program known as Qualified Opportunity Zones (QOZs). In 2018, governors of all 50 states, the District of Columbia, and the five U.S. possessions designated more than...more

Akin Gump Strauss Hauer & Feld LLP

Opportunity Zones: New Guidance Sheds Light on How Private Equity Industry Can Take Advantage

Akin Gump Strauss Hauer & Feld LLP on

• Proposed regulations issued on October 19 provide welcome guidance to asset managers regarding the formation of qualified opportunity funds (QOFs) that may provide investors with the following three tax benefits: (1)...more

Schwabe, Williamson & Wyatt PC

Proposed Tax Regulation for Qualified Opportunity Zones Released

Schwabe, Williamson & Wyatt PC on

As part of the 2017 tax reform enacted as the Tax Cuts and Jobs Act (“TCJA”), the Internal Revenue Code (the “Code”) was amended to add Sections 1400Z-1 (designating qualified opportunity zones (“QOZs”)) and 1400Z-2 (deferral...more

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