Whitepaper: Opportunity Zone Considerations

Opportunity Zones: Benefits, Considerations & Final Regulations

The establishment of Federal Opportunity Zones via the Tax Cuts and Jobs Act was added to the Internal Revenue Code as new IRC Sections 1400Z-1 and 1400Z-2. Opportunity Zones offer an opportunity for investors to defer tax on capital gains by investing in Qualified Opportunity Funds, which in turn make investments in property (stock, partnership interest or tangible personal property) in the designated Opportunity Zones.

Following several rounds of proposed regulations, the IRS and Treasury released a set of final regulations which provide much needed guidance for investors, fund managers, developers and sponsors.

In this whitepaper, we review the key provisions of the final Opportunity Zone guidance and highlight critical benefits and considerations including tax benefits, capital gain requirements, requirements for establishing qualified opportunity funds (QOFs) and much more.

Complete the form below to download MFA’s whitepaper, Opportunity Zones: Benefits, Considerations & Final Regulations.

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