Opportunity Zones – revised rules issued yesterday

Really big day for business owners yesterday int he revised rules issued by the Treasury – The 2nd round of Opportunity Zone (OZ) [rules](https://www.irs.gov/pub/irs-drop/reg-120186-18-nprm.pdf) released by the Treasury yesterday make it clear that Washington DC understands the way to super charge OZ’s lies in a healthy mix of investments in real-estate and increasing the business foot print by supporting small businesses and new ventures in OZs.

Until this round of rules was released, OZ’s were just another real-estate investment and tax program. That all changed yesterday, when the rules for investing in businesses received tremendous clarity and the Administration made it clear they are focused on businesses.

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The updated rules are going to help a lot of businesses. I spent the last 24 hours reading and blogging about the 169 page doc.



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