Alexander Szilvas Article Examines Final Regulations for Opportunity Zones Tax Incentive

News / December 13, 2021

Partner Alexander Szilvas authored an article published in the Journal of Taxation of Investments, Vol. 37, No. 3, Spring 2020. The article “Final Regulations Issued Implementing Opportunity Zones Tax Incentive” summarizes a number of important clarifications and changes made to prior guidance by the final Treasury Regulations implementing the federal Opportunity Zone program. Szilvas discusses provisions of the Final Regulations impacting investors, Qualified Opportunity Funds, Qualified Opportunity Zone Businesses, and Qualified Opportunity Zone Business Property as well as the effective date and applicability of the Final Regulations.

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