“When Opportunity Knocks to Defer Tax on Gains – ‘Qualified Opportunity Funds’”

July 17, 2018

Stroock Special Bulletin

This Stroock Special Bulletin discusses “Opportunity Zones” and “Qualified Opportunity Funds,” which were created under the 2017 Tax Reform Act and provide a vehicle for tax deferral and a partial elimination of gains that are reinvested in a “Qualified Opportunity Fund” within 180 days of the property's disposition.

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