Opportunity Zones: The Second Wave of Regulations Explained

Sullivan Conference Center, Boston, MA
May 2, 2019 (4:00 - 6:00 pm)

Ben Armour presented "Opportunity Zones: The Second Wave of Regulations Explained," hosted at Sullivan's Boston office on May 2, 2019.

The long-awaited second round of Opportunity Zone ("Ozone") Proposed Regulations were issued Wednesday, April 17, 2019, providing further guidance on the tax incentives under Code Section 1400Z–2 (the "OZ Act").

Since being enacted as part of the 2017 Tax Act, Ozones have developed into a large – and now perhaps enormous – factor both in U.S. income taxation and in the U.S. economy. Ozones have been called "the most impactful program for economic development in our lifetime."

This interactive panel of Sullivan attorneys and industry experts reviewed in careful detail both the major pronouncements and hidden nuggets in the latest Treasury guidance, and provided a number of practical examples on how to structure Ozone investments in light of this new information. 

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