Eversheds Sutherland Legal Insights (audio)

In October 2018, the Treasury released proposed regulations related to the Opportunity Zone program (sections 1400Z-1 and 1400Z-2), which was enacted to promote investments in certain low-income communities by providing investors tax incentives.This Bottom Line videocast discusses: the new opportunities provided by sections 1400Z-1 and 1400Z-2 tax incentives of the program, including gain deferral, reduction of gain amount and elimination of tax on post-acquisition appreciation the building blocks of the Opportunity Zone program