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Questions Surround Investments in Opportunity Zones via Qualified Opportunity Funds

Questions Surround Investments in Opportunity Zones via Qualified Opportunity Funds

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July 2018

The introduction of Opportunity Zones are one of the less-publicized provisions of the recent Tax Cuts and Jobs Act, which was enacted on Dec. 22, 2017. What are Opportunity Zones? Simply put, they are census tracts in economically distressed communities where new investments could be eligible for preferential tax treatment. 

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