Join Daniel Metzel, Tax Partner, and Greg Davis, Tax Partner, for an overview of the requirements of establishing and operating a Qualified Opportunity Zone Business ("QOZB"). They will break down the intent of the final regulations, the pros, and cons of a one tier versus a two-tier structure, and the applicable testing restrictions.

Listen to the other podcasts in our OZ Fund Series:

• Part 1 – Opportunity Zone Overview
• Part 2 – Opportunity Zone Impact on Real Estate
• Part 4 – Meeting the Tests for a Qualified Opportunity Zone Business ("QOZB")
• Part 5 – Optimizing Alternative Capital Sources
• Part 6 – Panel Discussion: Opportunities & Pitfalls in Your Opportunity Zone ("OZ") Structuring