The Proposed Opportunity Zone Regulations

38 Pages Posted: 13 Nov 2018

See all articles by David S. Miller

David S. Miller

Proskauer Rose LLP

Jean Bertrand

Proskauer Rose LLP

Sejin Park

Proskauer Rose LLP - Proskauer Rose LLP (L.A. Office)

Date Written: October 22, 2018

Abstract

On October 19, 2018, the Internal Revenue Service and the U.S. Department of the Treasury issued proposed regulations under section 1400Z-2 of the Internal Revenue Code regarding the qualified opportunity zone program.

This paper summarizes some of the most important aspects of the proposed regulations.

Keywords: opportunity zone

JEL Classification: H20

Suggested Citation

Miller, David S. and Bertrand, Jean and Park, Sejin, The Proposed Opportunity Zone Regulations (October 22, 2018). Available at SSRN: https://ssrn.com/abstract=3271311

David S. Miller (Contact Author)

Proskauer Rose LLP ( email )

Eleven Times Square
New York, NY 10036-8299
United States

Jean Bertrand

Proskauer Rose LLP ( email )

Eleven Times Square
New York, NY 10036-8299
United States
2129693247 (Phone)

Sejin Park

Proskauer Rose LLP - Proskauer Rose LLP (L.A. Office) ( email )

2049 Century Park East
Suite 3200
Los Angeles, CA 90067-3206
United States
3102844543 (Phone)

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