Opportunity Zones final rules released

January 23, 2020

The IRS has released the “final” rules for Opportunity Zones (OZs). At this point, funds, investors and businesses are able to access all of the incentive information that is likely to be available for the next few years. The OZ structure continues to be simpler to implement for single-purpose real estate investment, but the final round of guidance has provided some additional clarity and support for multi-asset and business investment funds. 

SSTI is providing members with a three-page review of the rules that are most relevant to investing in eligible startups. Members can login or create an account to access the file from the "Member-only Documents" section of the site. Non-members can join today for access.