New Rules May Spark Investment In Opportunity Zone Cos.
Law360 (April 19, 2019, 4:09 PM EDT) -- Newly proposed rules on the opportunity zone program could open the floodgates to business investments in the zones, as the regulations clarify which businesses qualify for the program and provide more leeway in meeting its requirements.
The Internal Revenue Service's proposed new rules on the opportunity zone program provide three safe harbors and a circumstantial test to determine whether a business qualifies. (AP) The Internal Revenue Service’s proposed regulations, released Wednesday, provide three safe harbors and a facts-and-circumstances test to determine whether an opportunity zone business meets a requirement in the law that it must derive at least 50% of its...
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