O-Zone Regs Don’t Address Practical Tiered-Partnership Issue


Steven Hadjilogiou discussed the most recent proposed Opportunity Zone regulations and how the basis step-up works under the new guidance. “It is not entirely clear that the aforementioned basis step-up will flow all the way down to a lower-tier partnership below the QOF partnership,” Hadjilogiou said. “Though that seems to be the logical conclusion.”