Tax Planning, Tax Benefits, Investment Funds

The Tax Joys of Opportunity Zones

Greenberg Glusker LLP on 7/15/2025

The 2025 tax bill extends and expands the tax benefits to taxpayers that have capital gain and invest an amount equal to the realized gain to acquire an interest in a “Qualified Opportunity Fund,” which in turn invests in...more

Independent Sponsors: Section 1202 Qualified Small Business Stock

Holland & Knight LLP on 5/23/2025

The tax benefits conveyed by Section 1202 of the Internal Revenue Code to owners of qualified small business stock (QSBS) have been available to small business owners in some form since Section 1202 was first enacted in 1993....more

Brazil’s New Tax Rules for Infrastructure Investments

Mayer Brown on 1/22/2024

Below we list some key tax legislative changes that are relevant to new investments in infrastructure projects and that are already in force or have been announced by the government and are under discussion in the National...more

Bipartisan Bill Proposes Changes to Opportunity Zone Benefits

Lowndes on 4/21/2022

If you acquired or built a senior living facility that is located in an opportunity zone, or are considering doing so, a recent bipartisan bill introduced in Congress proposes making changes to the opportunity zone rules. ...more

Opportunity Zone Funds – Part III: Lots of Questions But Few Answers

Foster Garvey PC on 3/15/2019

There has been a lot of “buzz” in the media about Qualified Opportunity Zones (“QOZs”). Some of the media accounts have been accurate and helpful to taxpayers. Other accounts, however, have been less than fully accurate, and...more

"Recent Court of Appeals Decision Provides Hope for Taxpayers Fighting for Congressionally Sanctioned Tax Benefits"

Skadden, Arps, Slate, Meagher & Flom LLP on 2/24/2017

For the second time in just over a year, the U.S. Court of Appeals for the Sixth Circuit reversed the United States Tax Court and affirmed the right of a taxpayer to structure its affairs in a manner that takes into account...more