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Investment incentives: Tax deferral, Opportunity Zones - by Pamela Michaels and Scott Saunders

Investment incentives: Tax deferral, Opportunity Zones - by Pamela Michaels and Scott Saunders

August 7, 2018
The Tax Cuts and Jobs Act (TCJA) created a new investment vehicle called an Opportunity Zone (OZ) to encourage investment into distressed and low-income communities throughout the U.S. The goal of this OZ tax incentive program is