In order to encourage investment in distressed communities, Congress included in the Tax Cuts and Jobs Act (TCJA) significant tax benefits for investments in so-called Qualified Opportunity Zones (QOZs). The new law allows eligible taxpayers to defer taxation of gain that is reinvested in a QOZ.
Anti-Corruption Assurance Construction Employee Benefit Plans Energy Compliance and Consulting Federal Tax Financial Institutions Financial Services Forensics and Litigation General Business Government Services Healthcare International Tax IT Advisory Leadership Insights Manufacturing Distribution and Retail Nonprofit Oil and Gas Private Client Services Public Companies Real Estate Risk Advisory State and Local Tax Tax Technology Transaction Advisory Tuesday Tax Tidbit Valuation
Alyssa Martin Brian Reed Brian Thomas Brittany George Bruce Zaret Cory Bunyard Dale Jensen David Duree Elizabeth Bunk Ira Nevelow James Mihills Jeff Sanders Jody Allred John Mackel Kaci Howell Laura Roman Mark Lund Mark Watson Mary Thomas Matt Federle Mike Hirsh Mostafa Popal Neha Patel Rachel Mondragon Reema Parappilly Robert Henry Sara Dempsey Sean Muller Trip Hillman
“How to Avoid the Net Investment Income Tax with Material Participation” by Mark Watson for Smart Business (September 2, 2014)