Stephanie Cumings discusses the Opportunity Zone program and the highlights of the new proposed regulations.

For additional coverage, read these articles in Tax Notes: 

• O-Zone Regs May Not Totally Bar Triple Net Leases
• O-Zone Regs Don’t Address Practical Tiered-Partnership Issue
• New Proposed O-Zone Regs May Be the Last, Officials Say
• Carried Interest Benefits Curbed for Some O-Zone Investments