INSIGHT: Opportunity Zones—Final Regulations and Outlook for 2020

The opportunity zone program—enacted in the Tax Cuts and Jobs Act at the end of 2017—has led to tens of billions of dollars of investment and development in low-income communities over the past two years. Libin Zhang of Fried Frank walks through some practical considerations and the 2020 outlook for opportunity funds and their investors, in light of the final regulations that were released on Dec. 19, 2019.


The Opportunity Zone program has encouraged billions of dollars of investment into low-income communities over the past few years. Now, with the  544 pages of final #OZ regulations being released, more investors will be investing their capital gains into QOFs. These QOF investments are providing investors with an opportunity to reduce their capital gains tax while revitalizing these OZ communities. 

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The Opportunity Zone Alliance

We connect the Opportunity Zone Community. We are Opportunity Zone fund managers, service providers and advocates committed to maximizing the impact of the Opportunity Zone program. Our team at the Opportunity Zone Alliance is proud to present insightful education, resources, tools and guidance to help you maximize the Opportunity Zone initiative.


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