Tony Nitti, a tax partner at RubinBrown LLP, discusses the final rules on Opportunity Zones and his observations of the program in action with Tax Notes senior legal reporter Stephanie Cumings.

For additional coverage, read these articles in Tax Notes:

• Confusion Looms About Which Set of O-Zone Regs to Apply
• Collateral Problems Could Arise From O-Zone Transition Rule
• O-Zone Regs Include Curveball on Improvements to Property
• O-Zone Investment Numbers Could Be Vast Underestimate
• O-Zone Safe Harbor Provision May Need Clarification
• O-Zone Rules Applicability Date Raises Dilemma for Investors
• Consolidated Group Rules Seen as Welcome Addition to O-Zone Regs
• Final O-Zone Regs Include Several Taxpayer Wins