• Posts by P. Andrew Spoor

    Andrew Spoor practices in the firm's Real Estate Group, with an emphasis on law related to municipal securities and the financing of real estate developments. 

    Andrew's practice is concentrated in the areas of municipal tax-exempt ...

On December 31, 2017, new Internal Revenue Code (“Code”) Sections 1400Z-1 and 1400Z-2, passed as part of the Tax Cuts and Jobs Act of 2017, became effective. These two Code sections establish the framework for the new Opportunity Zone (“O-Zone”) incentives. Generally, a gain realized from the sale or exchange of property with an unrelated person can be deferred if invested in a Qualified Opportunity Fund (an “O-Fund”) within 180 days of the sale or exchange.


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