36548 distressed communities and also drive down the high cost of locating government offices in expensive business districts." The Post adds that the Opportunity Zone "initiative has driven more than $75 billion in private investment into disadvantaged communities in the two years since it was created, according t

d into distressed communities and also drive down the high cost of locating government offices in expensive business districts." The Post adds that the Opportunity Zone "initiative has driven more than $75 billion in private investment into disadvantaged communities in the two years since it was created, according

of these risks are highlighted below. This summary only addresses tax issues specific to the treatment of a fund as a QOF and/or tax benefits under the Opportunity Zone ('OZ') rules, and does not address general tax issues for investment funds. Tax benefits under the OZ rules The OZ rules were enacted in late 2017

sed communities and also drive down the high cost of locating government offices in EFTA01658450 expensive business districts." The Post adds that the Opportunity Zone "initiative has driven more than $75 billion in private investment into disadvantaged communities in the two years since it was created, according