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Evaluating the Benefits and Risks of Qualified Opportunity Zones

Understanding the investment component and potential estate-planning considerations is critical.

The Tax Cuts and Jobs Act of 2017 added Internal Revenue Code Section 1400Z, which created a new program to encourage investment and job creation in economically distressed communities designated as qualified opportunity zones (QOZs). At its core, this program provides preferential tax treatment and benefits for investors who reinvest capital gains into QOZs.  

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TAGS: Investment
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