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New Opportunity Zone Regulations Provide Clarity on Open Issues for Investors

USA - April 29 2019 On April 17th, 2019, the U.S. Treasury Department (the “Treasury”) and the IRS issued a second set of long-awaited proposed regulations relating to...

Navigating the Waters of Opportunity Zone Funds

USA - March 4 2019 The Federal tax reform bill passed at the end of 2017 made voluminous changes to the Federal tax code, but one relatively small section has...

A Guide to Key Opportunity Zone Regulations For Real Estate Transactions

USA - November 2 2018 On October 19, 2018, the Department of Treasury (Treasury) and the Internal Revenue Service (IRS) released the highly anticipated regulatory guidance...

Mark Newberg, Stephanie L. Yarbrough, Pamela V. Rothenberg.

Opportunity Zone Regulations Provide Clarity on New Economic Development and Investment Tool

USA - November 2 2018 On October 19, 2018, the U.S. Treasury Department (“Treasury”) and the Internal Revenue Service issued proposed regulations for the new Opportunity...

Mark Newberg, Stephanie L. Yarbrough, Pamela V. Rothenberg.

Radical new partnership audit rules

USA - November 13 2015 Last week, President Obama signed H.R. 1314, the Bipartisan Budget Act of 2015 (the “Legislation”), which dramatically changes the manner in which...

Graeme F. Philp, Howard N. Solodky, C. Mark Wiley, Jeffrey T. Lawyer.