Federal Opportunity Zones (O-Zones): Investment and Tax Deferral Strategy

With the passage of the recently enacted Tax Cuts and Jobs Act, a significant opportunity exists for investors to defer capital gains tax owed via the establishment of the newly created Federal Opportunity Zones (the “O-Zones”). By investing in Qualified Opportunity Funds, investors can defer tax on capital gains that arose in the last 180 days or prospectively in 2018 and future years.