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…
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
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
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
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