- Posts by Joshua A. Ehrenfeld
PartnerJosh Ehrenfeld is a member of the Corporate & Tax Practice Group with a focus on domestic and international taxation, mergers and acquisitions, venture capital, early-stage and start-up companies, private equity, and corporate ...
Congress enacted the Opportunity Zone (“OZ”) investment incentives in late 2017 as part of the Tax Cuts and Jobs Act. Since then many investors, fund managers, and community development professionals have devoted significant time and resources to locating and underwriting investment opportunities. The legislation left many unanswered questions – largely limiting investments to obvious qualifying businesses. The first set of proposed regulations, released October 29, 2018, provided further guidance but not enough to answer many remaining questions.
The 50% Gross ...