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

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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