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Opportunity Zones Investment Tax Deferral

Foley & Lardner LLP

The One Big Beautiful Bill Act (OBBBA) Expands and Modifies Opportunity Zones

Foley & Lardner LLP on

The opportunity zones tax incentive was enacted in 2017 as a part of the Tax Cuts and Jobs Act (the TCJA) to increase long-term investment in “qualified opportunity zones” (OZs), which are population census tracts in...more

Burr & Forman

Potential Tax Benefits for Investments in Qualified Rural Opportunity Funds

Burr & Forman on

Among other benefits for multi-family investors, the Small Business Jobs Act provides enhanced capital gains tax savings for investments in qualified rural opportunity funds (QROF) by (i) a temporary deferral from the...more

Farrell Fritz, P.C.

Sale Of A Business And Qualified Opportunity Funds: Deferral, Exclusion, And . . . Risk?

Farrell Fritz, P.C. on

A lot has been written about the tax benefits of investing in a Qualified Opportunity Fund. Some have suggested that the gain from the sale of a closely held business may be invested in such a fund in order to defer the...more

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