First published in Financial Advisor Magazine on February 18, 2020

The final regulations for Qualified Opportunity Zone (QOZ) investments were published in December, and though they generally follow the proposed regulations of October 2018 and May 2019 they do clarify some of the ambiguities noted in the proposed regs. QOZ investments are a powerful—but due to politics, an uncertain—tax-planning tool, and are a strategy that any individual taxpayer who will realize large amounts of capital gains should consider…

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