Alexander Szilvas Article Examines Final Opportunity Zone Regulations

Articles / November 16, 2020

Partner Alexander Szilvas authored an article published in the Journal of Taxation of Investments. The article, “Final Regulations Issued Implementing Opportunity Zone 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. The article 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.

Read the article.