An In-Depth Guide To Latest Opportunity Zone Regs: Part 1

Law360 (June 14, 2019, 1:22 PM EDT) -- On April 17, 2019, the United States Department of the Treasury released a second tranche of proposed regulations with respect to the opportunity zone provisions set forth in Section 1400Z-2 of the Internal Revenue Code of 1986, as amended, as it relates to the federal qualified opportunity zone incentive.

The release of the second tranche could not arrive soon enough. Many investors have been anxiously waiting on the sidelines for this guidance. The big question to be answered now is whether the second tranche provided enough certainty to unleash this capital.

The second tranche is 169 pages of extremely technical content...

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