High-Tech Start-Ups Get Relief From Latest Opportunity Zone Proposed Treasury Regulations

Qualified Opportunity Zones (“QOZs”) are low-income population census tracts situated in urban, suburban or rural areas that have been specifically designated as QOZs by the governors of the various states and U.S. territories in which such QOZs are situated, and certified as such by the U.S. Treasury. The legislative framework for QOZs was added to […]

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Miami-Dade County to Consider Ordinance Requiring Disclosure of Special Taxing Districts

Miami-Dade Board of County Commissioners will consider today for first reading an amendment to the Miami-Dade County Code which would require sellers of residential property located within a special taxing district to disclose to buyers that such property is located within a special taxing district and subject to payment of assessments. On February 6, 2018, […]

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Tax Breaks for Investment in Opportunity Zones – Proposed Treasury Regulations

   On Friday, October 19, 2018, the Internal Revenue Service (the “IRS”) released the eagerly anticipated qualified opportunity zone (“O-Zones”) Proposed Treasury Regulations (the “Proposed Regulations”) relating to qualified opportunity funds (“O-Zone Funds”).  O-Zone Funds are investment vehicles created by the Tax Cuts and Jobs Act that provide taxpayers, with eligible capital gains, an opportunity […]

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