Opportunity Zone Program: A Primer

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Stephanie Cumings discusses the Opportunity Zone program and the highlights of the new proposed regulations.

For additional coverage, read these articles in Tax Notes: 

• O-Zone Regs May Not Totally Bar Triple Net Leases
• O-Zone Regs Don’t Address Practical Tiered-Partnership Issue
• New Proposed O-Zone Regs May Be the Last, Officials Say
• Carried Interest Benefits Curbed for Some O-Zone Investments