Greenberg Traurig is pleased to provide our guidance on the Second Installment of Qualified Opportunity Zone Fund (QOF) Proposed Regulations issued by the U.S. Treasury on April 17, 2019.    

Here are the links to our two-part guidance:

Part  I –  Executive Summary: IRS Issues Second Installment of Qualified Opportunity Zone Fund (QOF) Proposed Regulations

This Executive Summary is a quick reference guide to the key changes made by the New Proposed Regulations (discussed more fully in the Detailed GT Analysis below).

 Part II –  Detailed Analysis: IRS Issues Second Installment of Qualified Opportunity Zone Fund (QOF) Proposed Regulations

This detailed analysis contains a deep dive into the technical aspects of the New Proposed Regulations and a description of the planning considerations thereunder for both QOZ fund sponsors and operators.

For more on Opportunity Zones and Funds, click here.