S&W InfO-Zone Blog

Structuring Opportunity Zone Funds

Posted by Dan Ryan on Oct 26, 2018 4:38:32 PM

The Opportunity Zones Program created by the U.S. Tax Cut and Jobs Act of 2017 (the "OZone Program") and the first wave of proposed regulations issued by the Treasury Department on October 19, 2018 (the "Regulations") have been designed to generate economic activity in low-income urban and rural communities. Sullivan & Worcester’s Opportunity Zones Practice Group has analyzed the OZone Program and Regulations and has successfully structured multiple Qualified Opportunity Funds ("QOFs") with an anticipated aggregate capital raise of nearly $600 million.

As we and our clients continue to develop innovative QOF structures, we will provide a series of advisories that highlight specific structuring elements that are consistent with the OZone Program and the Regulations.

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Topics: capital gains, Opportunity Zones, Qualified Opportunity Funds, QOF

About the InfO-Zone Blog


Sullivan & Worcester's InfO-Zone blog features insight and analysis about Opportunity Zones, written by our multi-disciplinary team of lawyers from our Tax, Real Estate, Affordable Housing and Corporate practice groups. 

View our Opportunity Zones Update Page

The material on this site is for general information only and is not legal advice. No liability is accepted for any loss or damage which may result from reliance on it. Always consult a qualified lawyer about a specific legal problem.

 

Meet the Editor


John G. Balboni

John G. Balboni is a partner in our Boston-based Real Estate and Corporate Practice Groups. Mr. Balboni is a member of the firm's Management Committee and co-leader of the firm's Real Estate Group, focusing on debt and equity transactions. His practice in real estate and finance law includes private/preferred equity investing, structured real estate transactions, syndicated real estate projects, real estate crowdfunding, lending matters and fund formation. His clients include hedge funds, insurance companies, family offices, developers, investment banks, local, national and international banks, REITs and other institutional investors.

 

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