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Opportunity (Zones) Unlocked
Posted by Tony Pisani on Wed, Jun 12, 2019 @ 02:07 PM

The highly-anticipated second round of IRS guidance concerning tax benefits under the new Qualified Opportunity Zone (QOZ) program was published on April 17. It clarifies many of the terms established under previous proposed regulations and seeks comments on remaining questions. The newly proposed regulations address several operational and exit issues, including the criteria used to determine qualifying investments and requirements applicable to leased property used by a taxpayer within the QOZ program.

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Topics: IRS, TCJA, Tax Reform Act, Tony Pisani, Qualified Opportunity Zone, QOZ, QOZ Fund

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