Final Regulations Issued Implementing Opportunity Zones Tax Incentive
Author: Alexander J. Szilvas.
Source: Volume 37, Number 03, Spring 2020 , pp.61-77(17)
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Abstract:
This article summarizes a number of important clarifications and changes made to prior guidance by the final Treasury Regulations issued under IRC Section 1400Z-2 implementing the federal Opportunity Zone program. The article discusses provisions of the Final Regulations impacting investors, Qualified Opportunity Funds, Qualified Opportunity Zone Businesses, Qualified Opportunity Zone Business Property, as well as the effective date and applicability of the Final Regulations.Keywords: Opportunity Zone, Opportunity Fund, Qualified Opportunity Zone Property, Qualified Opportunity Zone Business, Qualified Opportunity Zone Business Property
Affiliations:
1: BakerHostetler LLP.