From left: James Mann and Mark Fawer
NEW YORK CITY—Investments for many large real estate projects that are eligible for opportunity zone (OZ) federal tax incentives are now proceeding because of the release of a second set of clarifying Treasury regulations. The first set of regulations, released at the end of October 2018, did not fully address some significant tax issues that are of particular concern to multi-investor, multi-project opportunity zone development funds. The second set of regulations has now been issued and there should be more significant projects announced as a result.
An OZ investment must be made through a Qualified Opportunity Fund (QOF).
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