Opportunity Zone Final Regulations

On December 19, 2019, the U.S. Treasury Department and the IRS issued final regulations implementing the Opportunity Zones tax incentive. Opportunity Zones, created by the Tax Cuts and Jobs Act, offer capital gains tax relief for investments in economically distressed areas.

Opportunity Zones are helping to revitalize communities and create jobs for hardworking Americans. These regulations provide clarity and certainty for investors, which will enhance the flow of capital to new and expanding businesses, and create sustained economic growth in communities that have been left behind.

The final rules provide clarity for Opportunity Funds and their eligible subsidiaries in determining qualification and levels of new investment in Opportunity Zones. They also provide guidance regarding the types of gains that qualify for Opportunity Zone investments, as well as gains that may be excluded from tax after a 10-year holding period. 

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For more information on identifying Opportunity Zones by city and state, please click the button below.

Final Treasury Regulations
The U.S. Treasury Department and the IRS final regulations for the Opportunity Zone

FREQUENTLY ASKED QUESTIONS

Treasury Opportunity Zone Final Regulations-FAQ (pdf)

A COMPELLING NEW TAX-ADVANTAGED

Interested in putting your sizable capital gains to work for you without tax consequences, or are simply interested in harvesting a portion of an existing unrealized capital gain, Opportunity Funds are one of the most exciting investment developments in recent history.