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Welcome to a New World Where Force Majeure Provisions Will be Six Paragraphs or More

USA - May 5 2020 Since COVID-19 barged unexpectedly into our lives, the question has been asked repeatedly whether the existence of the pandemic - and the related…

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, Daniel P. Ryan

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, Daniel P. Ryan

Second Round of Treasury Guidance: Key Provisions

USA - April 19 2019 The long-awaited second round of Opportunity Zone-related Proposed Regulations were issued Wednesday, April 17, 2019. It is clear that Treasury’s…

John G. Balboni, Daniel P. Ryan

20 Ozone Things to Know for 2020 (Part 1)

USA - February 11 2020 Two months have elapsed since Treasury and IRS issued the final regulations. The effective date is March 13, 2020. During these two months, the…

Benjamin J. Armour, John G. Balboni, Daniel P. Ryan