News & Analysis as of

Tax Cuts and Jobs Act Investment Funds Investment

DarrowEverett LLP

Opportunity Zones: Key Deadlines, Tax Benefits, and What’s Next for Investors

DarrowEverett LLP on

Practitioners, operators and investors in the commercial real estate space are well familiar with Opportunity Zones and how they can be utilized for preferential tax treatment on investments. First created under the 2017 Tax...more

Groom Law Group, Chartered

IRS Proposes Rules on UBIT Changes Affecting Benefit Plan Investors

A pension or welfare plan’s investment in a private equity or real estate partnership, among other investment funds, may give rise to “unrelated business income tax” (“UBIT”)....more

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