Try our Advanced Search for more refined results

Expert Analysis

Questions To Answer Before Investing In An Opportunity Fund

By Marc Schultz ( June 12, 2018, 3:49 PM EDT) -- The recent Tax Cuts and Jobs Act created as a new federal income tax incentive program the opportunity zone program, located in Section 1400Z-1 and Section 1400Z-2 of the Internal Revenue Code of 1986. The opportunity zone program is designed to encourage private capital investment in qualified opportunity zones — which are areas designated throughout the United States and includes possessions of the United States. The opportunity zone program provides investors with significant tax benefits for investing in qualified opportunity funds. The opportunity funds serve as intermediaries between the investor and the investment in the opportunity zone. ...

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Related Sections

Law Firms

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!