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The Dust Settles on Opportunity Zones


Scolling through the news, it probably does not take long before coming across the most compelling economic development incentive that America has seen in decades: the Qualified Opportunity Zone Incentive (QOZ Incentive). The QOZ Incentive promotes private investment in distressed communities by providing significant tax incentives to investors, including (1) deferred recognition of capital gains invested in a Qualified Opportunity Fund (QO Fund), (2) permanent exclusion of up to 15 percent of the original QO Fund investment and (3) permanent exclusion of capital gain taxes attributable to the QO Fund's appreciation.

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