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Opportunity Zones: Updated Legislation and Guidance

June 2019
The new round of legislation has strengthened the commitment of the IRS and Treasury Department to reducing uncertainty surrounding the operation of Opportunity Zone Funds and supporting the expansion of investment toward Opportunity Zone Businesses, in addition to Opportunity Zone property.

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This report covers:

  • Revised Guidance for Qualified Opportunity Zone Funds
  • Revised Guidance for Qualified Opportunity Zone Businesses
  • Other Qualified Opportunity Zone Business Clarifications
  • Case Study: 425 Westchester Avenue, Bronx
  • State Incentives
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About the authors

Jonathan Mazur
Senior Managing Director, National Research
Alexander Paul
Senior Managing Director, National Research
Daniel Littman
Senior Analyst, Capital Markets Research

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