December 28, 2019
IRS Issues Final Regulations on Opportunity Zones
The long wait is over. IRS has issued final regulations on Qualified Opportunity Funds, nearly two years after the...

IRS Issues Final Regulations on Opportunity Zones

December 19, 2019 | Jimmy Atkinson| Opportunitydb.com

The long wait is over. IRS has issued final regulations on Qualified Opportunity Funds, nearly two years after the Opportunity Zone initiative was enacted into law as part of the 2017 Tax Cuts & Jobs Act.

The final regulations are a modification and merger of the first and second tranches of regulatory guidance and provide additional clarification on topics that remained unresolved after the first two sets of proposed regulation. In total, the notice is 544 pages in length.

IRS completed the final regulations and submitted them for review to the Office of Information and Regulatory Affairs (OIRA) on December 6. OIRA completed its review on December 17.

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