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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