Qualified opportunity zones
Qualified opportunity zones
KPMG reports
- Apr 20, 2020 - KPMG report: Section 1400Z-2 final regulations; observations on correcting amendments (April 2020)
- Mar 24, 2020 - KPMG report: Timing considerations for QOF and QOF investors in light of COVID-19
- Jun 22, 2020 - KPMG report: Qualified opportunity zone rules, as of June 2020
- Dec 20, 2019 - KPMG report: Initial impressions of final regulations for opportunity zones
- Jun 24, 2019 - KPMG report: Opportunity zones and REITs
- Apr 18, 2019 - Opportunity zones: Highlights of the second set of proposed regulations and KPMG's analysis
- Oct 22, 2018 - KPMG report: Initial impressions of proposed regulations: Opportunity zones and deferral of gains
Final regulations
Apr 20, 2020 - KPMG report: Section 1400Z-2 final regulations; observations on correcting amendments (April 2020)
Jan 23, 2020 - KPMG report: Analysis and observations about final regulations and future of opportunity zone investments
Dec 31, 2019 - Final regulations for opportunity zones are released to Federal Register
Dec 20, 2019 - KPMG report: Initial impressions of final regulations for opportunity zones
Dec 19, 2019 - Final regulations: Opportunity zones (text of regulations and FAQs)
Dec 19, 2019 - Final regulations, opportunity zones; OIRA review completed
Dec 9, 2019 - Final regulations on opportunity zones, pending OIRA review
Proposed regulations
Apr 30, 2019 - Proposed regulations under section 1400Z-2 for qualified opportunity zones, released to Federal Register
Apr 18, 2019 - Opportunity zones: Highlights of the second set of proposed regulations and KPMG's analysis
Apr 17, 2019 - Proposed regulations: Qualified opportunity zone funds under section 1400Z-2 (text of regulations released by IRS)
Apr 17, 2019 - OIRA review completed; proposed regulations under qualified opportunity funds (section 1400Z-2)
Mar 12, 2019 - Regulations pending OIRA review, qualified opportunity funds (section 1400Z-2)
Feb 18, 2019 - Opportunity zone hearing on proposed regulations: Oral comments highlight need for greater clarity for investments to move forward
Jan 29, 2019 - Public hearings scheduled: GILTI and opportunity zone proposed regulations
Jan 7, 2019 - Public hearing, proposed regulations for opportunity zones
Oct 25, 2018 - Proposed regulations for opportunity zones, released in Federal Register
Oct 22, 2018 - KPMG report: Initial impressions of proposed regulations: Opportunity zones and deferral of gains
Oct 19, 2018 - Proposed regulations: Opportunity zones, deferral of gains (text of regulations)
Oct 18, 2018 - OIRA review completed, opportunity zone regulations
Sep 13, 2018 - Proposed regulations for opportunity zones, pending OIRA review
Notices
Jun 22, 2020 - KPMG report: Qualified opportunity zone rules, as of June 2020
Jun 4, 2020 - Notice 2020-39: Relief for qualified opportunity zones and investors (COVID-19)
Jun 20, 2018 - Notice 2018-48: List of population census tracks as designated qualified opportunity zones
Mar 27, 2018 - Notice 2018-23: Transitional guidance on expanded nondeductibility of certain fines, penalties and information reporting
FAQs, forms, and other developments
Mar 24, 2020 - KPMG report: Timing considerations for QOF and QOF investors in light of COVID-19
Oct 31, 2019 - Draft version of revised Form 8996 for reporting opportunity zone fund data
Jul 1, 2019 - IRS updates FAQs on opportunity zones
Jan 23, 2019 - IRS final forms, instructions: Implementing U.S. tax law changes
Jan 7, 2019 - IRS final forms, instructions for implementing U.S. tax law changes
Jun 14, 2018 - U.S. Treasury’s final update of list of opportunity zones (June 2018)
Jun 7, 2018 - IRS updates list of FAQs on opportunity zones
May 22, 2018 - U.S. Treasury updates list of opportunity zones (May 2018)
Apr 26, 2018 - IRS provides FAQs on qualified opportunity zones, under new tax law
Apr 19, 2018 - U.S. Treasury updates list of opportunity zones, under new tax law
Apr 9, 2018 - First round of opportunity zones released, under new tax law
Feb 8, 2018 - IRS guidance projects, implementing new tax law provisions