Qualified Opportunity Fund Tax Benefits - Not Just For Real Estate Investors

July 30, 2019

The first set of proposed regulations (published in October 2018) clarified many points that are important for QOFs which own real estate located in Qualified Opportunity Zones (QOZs). However, taxpayers hoping to invest in QOFs which conduct other types of business in QOZs were left scratching their heads on several crucial questions. Fortunately, the second set of proposed regulations (published on April 2019) answered many of these questions.