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Expert Analysis

Questions To Answer Before Investing In An Opportunity Fund

By Marc Schultz (June 12, 2018, 3:49 PM EDT) -- The recent Tax Cuts and Jobs Act created as a new federal income tax incentive program the opportunity zone program, located in Section 1400Z-1 and Section 1400Z-2 of the Internal Revenue Code of 1986. The opportunity zone program is designed to encourage private capital investment in qualified opportunity zones — which are areas designated throughout the United States and includes possessions of the United States. The opportunity zone program provides investors with significant tax benefits for investing in qualified opportunity funds. The opportunity funds serve as intermediaries between the investor and the investment in the opportunity zone. ...

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