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How the Final IRS Opportunity Zone Regulations Impact Real Estate Investment and Development in Qualified Opportunity Zones

USA - January 14 2020 The final IRS Regulations released December 19, 2019 modify and clarify some of the previously proposed regulations, and retain most of the...

Bradford S. Cohen.

EB-5 Sponsors: Capital Redeployment Can Raise Questions and Increase Litigation Risks

USA - August 9 2019 Two years after the U.S. Citizenship and Immigration Services (USCIS) adopted Policy Manual changes addressing requirements for the redeployment of...

How the Latest IRS Opportunity Zone Regulations Help Real Estate Developers Qualify for Opportunity Zone Tax Benefits

USA - June 13 2019 The latest IRS Proposed Regulations Released April 17, 2019 provide greater flexibility to real estate developers seeking capital from investors for...

Jamie K. Ogden, Bradford S. Cohen.

U.S. Tax Payment and Filing Obligations of Foreign Investors in U.S. Real Property Investment Funds

USA - February 27 2019 This article describes the basic U.S. federal income tax payment obligations that apply to the income and gains from investment by foreign investors...

Scott A. Harshman.

Proposed IRS Regulations Offer More Potential Uses of Opportunity Zone Funds for Real Estate Development

USA - October 23 2018 On October 19, 2018, the IRS issued the first set of proposed regulations and a New Revenue Ruling on new Internal Revenue Code Section 1400Z-2...