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Proposed Bipartisan Amendments to the Opportunity Zone Statute Could Have a Significant Effect on Current and Potential Investors

USA - April 13 2022 Late last week, a bipartisan group of U.S. Senators and U.S. Representatives introduced an expansive bicameral bill, titled the Opportunity Zones…

Benjamin J. Armour, John W. Gahan III

2020 Census Results Have No Impact on Boundaries of Opportunity Zones

USA - May 17 2021 The IRS has issued Announcement 2021-10 (the “Announcement”) in response to public questions regarding the potential effect the 2020 Census results…

Benjamin J. Armour, John G. Balboni, John W. Gahan III

Latest Proposed Regulations Provide Needed Guidance on the Working Capital Safe Harbor

USA - April 22 2021 Nestled within the new proposed regulations issued by the IRS on April 12 (the "Proposed Regulations") that mainly address foreign investors is…

Benjamin J. Armour, John G. Balboni, John W. Gahan III

Opportunity Zone Regulations - White Paper

USA - April 19 2021 A federal law passed in December 2017, usually referred to as the "Tax Cuts and JOBS Act" (though that is not its technical name) added a section…

Benjamin J. Armour, John G. Balboni, John W. Gahan III

Internal Revenue Service Provides Additional COVID-19 Related Relief for Opportunity Zones Investors

USA - January 20 2021 On January 19, 2021, the Internal Revenue Service (“IRS”) issued Notice 2021-10 (the “Notice”), which provides relief for Opportunity Fund investors…

Benjamin J. Armour, John G. Balboni, John W. Gahan III