Opportunity Zone Basics

PLR

On February 11, 2022, the IRS released Private Letter Ruling (PLR 202206016), addressing whether a taxpayer is qualified for a late regulatory …

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Legislative Intent To operate a business in a Qualified Opportunity Zone (QOZ), certain criteria must be met to be designated as a …

QOZB Incentives

Legislative Intent To operate a business in a Qualified Opportunity Zone (QOZ), certain criteria must be met to be designated as a …

Eligibility Property

Legislative Intent To operate a business in a Qualified Opportunity Zone (QOZ), certain criteria must be met to be designated as a …

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