Posts tagged Investors.
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.
Topics/Tags
Select- Environmental Law
- Real Estate Law
- U.S. EPA
- Clean Water Act
- SEC Enforcement
- Tax Credit
- CERCLA
- Coronavirus
- ESA
- Environmental Site Assessment
- Economic Development
- Taxation
- Energy
- Opportunity Zone
- Incentives
- Investors
- JOBS Act
- Tax Abatement
- Ohio Foreclosure Reform
- Toxic Substances Control Act
- TSCA
- Wetland
- Lenders
- Receivership Statute
- CDEs
- CDFI Fund
- Community Development Entities
- Community Development Financial Institutions Fund
- Employment Law
- New Markets Tax Credit
- NMTC
- NMTC Financing
- Pre-Start Construction
- Title Insurance
- Hazardous Waste
- RCRA
- Resource Conservation and Recovery Act
- Construction Litigation
- Ohio Consumer Sales Practices Act
- USEPA Guidance
- LEED Certification
- Brownfield
- Underground Storage Tank
- Storm Water
Recent Posts
- Recent SEC Enforcement Actions Highlight Continuing Disclosure Obligations of Municipal Bond Underwriters
- Ohio Governor Mike DeWine Signs Executive Order Requesting Relief for Small Business Commercial Tenants and Commercial Real Estate Borrowers
- COVID-19 and Commercial Real Estate
- Columbus, Ohio ICSC 2020 Recap – The LLC Membership Interest “Loophole”
- Issues for Residential Landlords Attempting to Navigate Cincinnati's New Security Deposit Legislation
- Legal Alert: EPA Repeal of 2015 "Waters of the United States" Rule
- Columbus, Ohio ICSC 2019 Recap – Land Assemblage Best Practices
- Proposed Creation of the Economic Development Bond Bank
- Proposed Ohio Opportunity Zone Tax Credit
- Ohio Opportunity Zone Designations Within the City of Cincinnati