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The New 2019 QOZ Proposed Regulations and Their Impact on the Life Cycle of a Qualified Opportunity Fund

USA - May 17 2019 The second round of qualified opportunity zone (“QOZ”) guidance was released on April 17, 2019 and published in the Federal Register on May 1, 2019…

Daniel F. Cullen, Peter Matejcak, Steven R. Schneider, Mary Yoo.

Final Regulations and Additional Guidance Issued on Section 199A Pass-Through Deduction

USA - February 21 2019 Treasury and the IRS issued final Code Section 199A regulations and other guidance (the “199A Guidance”) regarding eligibility for a deduction of up…

Steven R. Schneider.

Final Regulations Issued Under Section 965

USA - February 21 2019 On January 15, 2019, Treasury and the Internal Revenue Service issued Final Regulations under Internal Revenue Code Section 965 (the “Final…

Erik J. Christenson, Jordan Joseph Hughes, Jerred G. Blanchard, Jr., Mike Tenenboym.

North America Tax News and Developments - November 2018

Canada, USA - November 20 2018 The US Court of Appeals for the Second Circuit handed the taxpayer a major defeat in a case of first impression regarding the tax consequences of…

Daniel F. Cullen, Paul F. DePasquale, Daniel Meier, Daniel A. Rosen, Michael C. Tedesco, Amit Ummat, James A.D. Wilson, Mary Yoo, Shanwu Yuan.

New IRS Guidance Opens Door to Use of Qualified Opportunity Zones

USA - October 30 2018 Tax reform introduced significant tax incentives for investments in a Qualified Opportunity Zone ("QOZ"), but until now taxpayers were waiting on the…

Daniel F. Cullen, Steven R. Schneider.