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Qualified Opportunity Zones: What the Proposed Regulations Reveal

VIEW PLANNING UPDATE (PDF)

SUMMARY

The Qualified Opportunity Zone program, introduced in the 2017 Tax Cuts and Jobs Act, offers intriguing possibilities for investment and tax deferral of capital gains. Providing a long-term tax incentive for investing in economically distressed areas results in many questions, and with proposed regulations released in October 2018 we now have greater insight into how the program will work. This planning update answers some of the tactical questions about the Qualified Opportunity Zone program.