Evaluating the Benefits and Risks of Qualified Opportunity Zones

Overview


Elizabeth R. Glasgow authored this piece which explores The Tax Cuts and Jobs Act of 2017, which added Internal Revenue Code Section 1400Z, creating a new program to encourage investment and job creation in economically distressed communities designated as qualified opportunity zones (QOZs).

For the full article on the investment component and potential estate-planning considerations of this development, please click here.