Benjamin J. Armour
Sullivan & Worcester LLP
Articles
Opportunity Zone Best Practices - Not All Extensions are Automatic
USA - June 17 2020 The IRS recently issued additional Opportunity Zone-related guidance, Notice 2020-39, that grants extension relief with respect to five specific…
IRS Provides Relief to Opportunity Funds and OZ Investors
USA - June 9 2020 As part of its continuing response to the COVID-19 pandemic, on June 4, 2020, the Internal Revenue Service issued Notice 2020-39 (the “Notice”). The…
John G. Balboni, John W. Gahan III, David J. Nagle, Daniel P. Ryan
OZone Record-Keeping: How to Be Prepared
USA - June 1 2020 The Sullivan Opportunity Zone Practice Group has previously written a client alert promoting the benefits of detailed record-keeping for taxpayers…
The OZ Act After COVID-19: Where We Go From Here
USA - May 19 2020 Sullivan hosted a virtual program addressing the post-COVID-19 recovery and the role that Opportunity Zone and Code Section 1400Z-2 (OZ Act) can play…
U.S. Treasury Issues Additional Guidance Regarding the Paycheck Protection Program
USA - April 7 2020 On Monday, April 6, 2020, the U.S. Treasury issued additional guidance in the form of Frequently Asked Questions regarding the Paycheck Protection…
