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Final regulations on Opportunity Zones clarify numerous issues

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December 2019


Treasury and the IRS on December 19 released final regulations under Internal Revenue Code Subchapter Z – Opportunity Zones (the OZ Program), which was enacted under the 2017 tax reform act. The OZ Program is intended to spur investment in economically distressed communities and promote long-term economic growth in these communities through a variety of investment vehicles. The final regulations include rules set forth in the first and second round of proposed regulations, with modifications.

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Adam Feuerstein

Principal, National Real Estate Tax Technical Leader, PwC US

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