Analysis

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...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.


  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!

TRY LAW360 FREE FOR SEVEN DAYS