On July 4, the One Big Beautiful Bill Act (OBBBA) became law and included some tweaks to the prior 2017 qualified opportunity zone (QOZ) tax legislation. The original QOZ rules, created by the Tax Cuts and Jobs Act of 2017,...more
The One Big Beautiful Bill Act signed by President Trump on July 4, 2025 (the “OBBBA”) creates a new round of qualified opportunity zones (“QOZs”), with potential new QOZs to be designated every 10 years....more
Across the United States, empty office buildings have become a common sight. According to Moody’s Analytics, office vacancies are at their highest since the 1990s. The COVID hangover has left us with an abundance of vacant or...more