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IRS finalizes QOZ regulations

$225.00

SKU: REAja203. Category: .

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Abstract: After issuing two earlier sets of proposed regulations for qualified opportunity zones (QOZs), the IRS has released final regulations. Taxpayers interested in deferring, reducing and even permanently excluding capital gains on their investments in QOZs will be particularly interested in certain changes the final regs make to the proposed regs. This article discusses the connection between QOZs and qualified opportunity funds (QOFs), and why understanding the final regulations is especially important for taxpayers who have already invested in QOFs.

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