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The IRS sent the second tranche of regulatory guidance on Qualified Opportunity Zones (QOZ) to the Office of Information and Regulatory Affairs (OIRA), a division of the White House Office Management of the Budget (OMB). This second set of regulations will provide rules on how QOZ funds can invest deferred gains into QOZ properties and businesses.
Following the review period, OMB is expected release the guidance for publication in the Federal Register in the coming weeks.
Please join us at IPA Summit 2019 for special breakout sessions on QOZ Funds, including a deep dive on the newest regulations and guidance.