The first written exchange between a landlord and a prospective tenant is often a term sheet1 describing the proposed deal. While we all know that the term sheet is a non-binding document (the lawyers see to that), it is the first step in the dance…
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