Bloomberg Tax
Dec. 20, 2019, 5:46 PMUpdated: Dec. 20, 2019, 7:03 PM

Real Estate, Startup Investors Win in Opportunity Zone Rules (1)

Lydia O'Neal
Lydia O'Neal

A massive package of final rules for the 2017 tax law’s opportunity zone incentives is sure to please real estate and startup investors, banks, and conglomerates, among others.

The rules (T.D. 9889) contain numerous revisions to two sets of proposals issued in October 2018 (REG-115420-18) and April 2019 (REG-120186-18) that help investors generally. But a few sectors and types of investors—including those aiming to develop brownfield property—benefit in particular from new clarity and areas where the Treasury Department loosened restrictions.

The 2017 law allowed investors to defer tax on their profits ...

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