Prior Postings
The IRS just issued more proposed regulations under §1400Z-2 of the Internal Revenue Code, dealing with investments in qualified opportunity zones and...
Treasury Issues Second Set of Proposed Regulations for the Implementation of Opportunity Zone Program.
On April 17, 2019, the Internal Revenue Service (the “IRS”) and the Treasury Department issued proposed regulations (the “Proposed Regulations”)…
The New Proposed Regulations clarify the treatment of gifts of interests in a qualified opportunity fund to grantor trusts. We explore the implication for not only for straight gifts of QOF interests to grantor trusts, but also gifts of preferred partnerships and gifts of QOF interests to GRATs.
Japan's $1.6 trillion Government Pension Investment Fund is considering investing in infrastructure in developing countries, said Hiromichi Mizuno, GPIF executive managing director and CIO, at the Milken Institute Global Conference on Tuesday.
Most investors are focusing on the capital gains tax benefits, but there are several other benefits as well.