As you sip champagne and munch on canapés at your next client holiday party, we suspect the conversation will eventually turn to qualified opportunity zones (QOZs). Our gifts to you during this festive season are talking points on this year’s hottest topic in real estate.

The Basics

The 2017 tax act added new sections 1400Z-1 and 1400Z-2 to the Internal Revenue Code, which created QOZs and conferred tax benefits on certain investments in QOZs. Generally speaking QOZs are low-income census tracts that Treasury has designated with a special status.

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