Public-Private Partnerships Key In Opportunity Zones

Law360 (January 10, 2019, 1:24 PM EST) -- By now, everyone in commercial real estate has been deluged with notices from lawyers, accountants and consultants explaining the significant benefits of raising funds to invest in opportunity zones under the opportunity zone program created as part of the 2017 Tax Cuts and Jobs Act. And these notices are quite accurate. Not only is the capital gains tax deferred on the gains invested in a qualified opportunity fund, partial and full reduction of the capital gains tax may be available to the investor depending on how long the investment is held. The tax benefits are significant, especially for investors with large...

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