Analysis

Opportunity Zone Regs May Trigger Biz Property Sales Crunch

Law360 (August 14, 2019, 4:19 PM EDT) -- Opportunity zone investors could be forced to reinvest all 2019 gains from business property into the zones in a single day if the U.S. Department of the Treasury does not clarify a timing issue in the program's proposed rules.

The Hollins House housing complex, seen in the background, is an opportunity zone in Baltimore. (AP) Under the law, investors must reinvest capital gains into qualified opportunity funds by Dec. 31, 2019, and hold them for seven years to qualify for 15% forgiveness on the taxable gains from the investment. If the funds are held for five years, then only 10% of...

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