Final Opportunity Zones Regulations
This document contains final regulations governing the extent to which taxpayers may elect the Federal income tax benefits provided by section 1400Z-2 of the Internal Revenue Code (Code) with respect to certain equity interests in a qualified...
Notice of Proposed Rulemaking Community Reinvestment Act
On December 13, 2019, the Federal Deposit Insurance Corporation (FDIC) and the Office of the Comptroller of the Currency (OCC) announced a proposal to modernize the agencies’ regulations under the Community Reinvestment Act (CRA) that have not been...
How Do Equity Investments WorkMembers only Login
Steve Friedman reminds us how equity investments work, how they are different than debt, and prepare us to explore layering capital resources together for maximum Opportunity Zone engagement.
Special Rules for Capital Gains Invested in Opportunity Zones
The IRS has released this revenue ruling addressing the application to real property of the “original use” requirement in IRC section 1400Z-2(d)(2)(D)(i)(II) and the “substantial improvement” requirement in IRC section 1400Z-2(d)(2)(D)(i)(II) and...
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