The Second Set of Proposed Opportunity Zone Regulations

20 Pages Posted: 29 May 2019

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)

Sean Webb

Proskauer

Date Written: May 1, 2019

Abstract

This paper summarizes the second set of proposed "opportunity zone" regulations issued under section 1400Z-2 of the Internal Revenue Code, which were released on April 17, 2019.

Keywords: opportunity zone

JEL Classification: H20

Suggested Citation

Miller, David S. and Bertrand, Jean and Park, Sejin and Webb, Sean, The Second Set of Proposed Opportunity Zone Regulations (May 1, 2019). Available at SSRN: https://ssrn.com/abstract=3381207 or http://dx.doi.org/10.2139/ssrn.3381207

David S. Miller (Contact Author)

Proskauer Rose LLP ( email )

Eleven Times Square
New York, NY 10036-8299
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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)

Sean Webb

Proskauer ( email )

Eleven Times Square
New York, NY 10036-8299
United States
2129693879 (Phone)

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