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US: IRS guidance on Quality Opportunity Funds

www.greenbaumlaw.com/insights-publications-IRS_Issues_New_Opportunity_Zone_Guidance_and_Proposed_Regulations.html www.irs.gov/newsroom/irs-issues-guidance-relating-to-deferral-of-gains-for-investments-in-a-qualified-opportunity-fund
www.irs.gov/pub/irs-drop/reg-120186-18-nprm.pdf
www.duanemorris.com/alerts/treasury_releases_second_set_opportunity_zone_regulations_0419.html
www.nutter.com/trending-newsroom-publications-Legal-Advisory-IRS-Treasury-Department-Guidance-Qualified-Opportunity-Zones
www.drinkerbiddle.com/insights/publications/2019/04/irs-updates-operational-compliance-list-for-2019
phillipslytle.com/publications/client-alert/real-estate-client-alert-april-2019/

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www.castroandco.com/blog/2019/february/create-your-own-self-managed-qualified-opportuni/
www.oppenheimer.com/news-media/2019/insight/opportunity-zones.aspx
www.bakermckenzie.com/en/insight/publications/2019/05/the-new-2019-qoz-proposed
www.skadden.com/insights/publications/2019/05/second-wave-of-opportunity-zone-guidance
www.blankrome.com/publications/irs-publishes-second-set-opportunity-zone-proposed-regulations
www.findknowdo.com/news/05/01/2019/treasury-proposes-second-set-regulations-opportunity-zones
www.klgates.com/opportunity-zones-second-round-of-proposed-regulations-are-good-news-for-renewables-but-refinements-are-needed-05-15-2019/
www.cohencpa.com/insights/articles/7-faqs-from-round-2-of-qualified-opportunity-zone
www.jdsupra.com/legalnews/16-takeaways-from-the-second-round-of-31922/
www.ropesgray.com/en/newsroom/alerts/2019/05/Guidance-on-Tax-Incentives-for-Investments-in-Qualified-Opportunity-Zones
www.jdsupra.com/legalnews/opportunity-zones-update-new-proposed-23981/
www.mccarter.com/IRS-Issues-New-Proposed-Regulations-on-Qualified-Opportunity-Zones-05-15-2019/
www.jdsupra.com/legalnews/new-guidance-on-opportunity-zones-83677/
www.thompsonhine.com/publications/opportunity-zone-and-startup-tech-companies-irs-guidance-round-two-summary www.thompsonhine.com/publications/opportunity-zone-IRS-guidance-round-two-summary
www.ropesgray.com/en/newsroom/alerts/2019/05/Guidance-on-Tax-Incentives-for-Investments-in-Qualified-Opportunity-Zones
www.jdsupra.com/legalnews/qualified-opportunity-zones-new-38334/
www.mintz.com/insights-center/viewpoints/2906/2018-10-land-tax-opportunity-zones
www.gtlaw.com/en/insights/2019/5/executive-summary—irs-issues-second-installment-of-qof
www.publicfinancetaxblog.com/2019/05/irs-releases-even-more-guidance-to-facilitate-opportunity-zone-program/
www.eisneramper.com/qof-proposed-regulations-0419/
www.arnoldporter.com/en/perspectives/publications/2019/05/irs-issues-second-set-of-proposed-regulations
www.winston.com/en/thought-leadership/proposed-opportunity-zone-fund-regulations-provide-helpful-guidance-to-taxpayers.html
www.klgates.com/second-round-of-opportunity-zone-proposed-regulations/
www.gtlaw.com/en/insights/2019/5/detailed-analysis—irs-issues-second-installment-of-qof
www.jdsupra.com/legalnews/opportunity-zones-update-new-proposed-23981/
www.kramerlevin.com/en/perspectives-search/irs-issues-additional-proposed-regulations-on-qualified-opportunity-zones.html
www.findknowdo.com/news/05/01/2019/treasury-proposes-second-set-regulations-opportunity-zones?utm_campaign=Cabinet%20Newsletter&utm
www.parkerpoe.com/news/2019/05/second-round-of-proposed-opportunity-zone-regulations-published
www.mcguirewoods.com/client-resources/Alerts/2019/4/treasury-releases-second-round-proposed-regulations-encourage-investment-opportunity-zones

www.windelsmarx.com/news_detail.cfm?id=645
www.velaw.com/Insights/Second-Set-of-Qualified-Opportunity-Zone-Regulations-Provide-Needed-Clarity-to-Spur-Investment/
www.womblebonddickinson.com/us/insights/alerts/new-opportunity-zone-regulations-provide-clarity-open-issues-investors
www.proskauertaxtalks.com/2019/04/2200/
www.csglaw.com/second-set-of-regulations-on-qualified-opportunity-zone-funds-released-
www.mofo.com/resources/publications/190425-second-installment-opportunity.html
www.mwe.com/de/insights/treasury-provides-additional-guidance-on-opportunity-zone-provisions/
www.hollandhart.com/second-set-of-opportunity-zone-proposed-regulations-contain-plethora-of-guidance
www.gibsondunn.com/irs-issues-additional-guidance-on-investing-in-opportunity-zones/
www.jdsupra.com/legalnews/opportunity-zones-update-new-proposed-21263/
www.jdsupra.com/legalnews/treasury-issues-second-round-of-56997/
www.steptoe.com/en/news-publications/second-set-of-qoz-regulations-brings-significant-changes-to-reduce-investor-uncertainty.html
www.kramerlevin.com/en/perspectives-search/irs-issues-additional-proposed-regulations-on-qualified-opportunity-zones.html
www.akerman.com/en/perspectives/treasury-releases-second-round-of-proposed-opportunity-zone-regulations.html
www.jdsupra.com/legalnews/opportunity-zone-funds-part-iv-the-47726/
www.jdsupra.com/legalnews/new-opportunity-zone-proposed-40713/
www.kattenlaw.com/additional-proposed-regulations-issued-regarding-opportunity-zones
www.paulhastings.com/publications-items/details/?id=7536eb6c-2334-6428-811c-ff00004cbded
www.daypitney.com/insights/publications/2019/04/22-new-1400z-proposed-regulations
www.sullcrom.com/irs-releases-second-round-of-proposed-regulations-on-qualified-opportunity-funds
www.sandw.com/news-Second-Round-of-Treasury-Guidance-Key-Provisions.html
www.bhfs.com/insights/alerts-articles/2019/steps-to-investing-in-opportunity-zones
www.shearman.com/perspectives/2019/04/opportunity-zones
www.friedfrank.com/index.cfm?pageID=25&itemID=8282
www.natlawreview.com/article/highly-anticipated-qualified-opportunity-zone-proposed-treasury-regulations-released
www.kslaw.com/news-and-insights/irs-and-treasury-release-second-round-of-qualified-opportunity-zone-guidance
www.windelsmarx.com/news_detail.cfm?id=645
www.sidley.com/en/insights/newsupdates/2019/04/irs-and-treasury-issue-second-set-of-proposed-regulations-on-oz-tax-incentives
home.treasury.gov/news/featured-stories/treasury-issues-second-set-of-highly-anticipated-opportunity-zones-guidance
www.lanepowell.com/Our-Insights/182902/Repeal-of-FIRPTA-New-Opportunity-Zone-Proposed-Regulations-Clear-Procedural-Hurdle-for-Foreign-Investors-to-Sell-Real-Property-Without-Paying-Tax-on-Gain

www.gmlaw.com/news/greenspoon-marder-international-wealth-asset-planning-blog-qualified-opportunity-zone-opportunities-why-pay-capital-gains-taxes-earlier-than-need-be/

Update:

www.irs.gov/newsroom/irs-and-treasury-finalize-opportunity-zone-guidance

www.irs.gov/pub/irs-drop/td-9889.pdf
Did you know you may never have to recognize some of the gain you previously deferred via investing in a Qualified Opportunity Fund (QOF)? | Taft Tax Insights