Erik Jensen, Shareholder, Brownstein Hyatt Farber Shreck presentation on IRS’s second round of regulations for Opportunity Zones.
- Interests in Qualified Opportunity Funds (QOF)
- 90 Percent Test
- Qualified Opportunity Zone Business Property
- Reasonable Working Capital Exception
- Qualified Opportunity Zone Business
- Leases
- Events Triggering Gain Recognition
- Events Occurring During Holding Period
- Exit Options