机会区资源
鉴于COVID-19, IRS进一步放宽了OZ的截止日期
On Jan. 19, 美国国税局发布了2021-10公告, “Extension of Relief for Qualified Opportunity Funds and Investors Affected by the Ongoing Coronavirus Disease 2019 Pandemic.” The notice made changes to deadlines pertaining to several rules that affect funds and investors, including:
- The 180-day investment requirement for Qualified Opportunity Fund investors
- The 30-month substantial-improvement period for Qualified Opportunity Funds
- 合格机会基金90%的投资标准
- 为合格机会区企业提供流动资金安全港
- 合格机会基金的12个月再投资期
180天规则
Typically, investors have 180 days after realizing a capital gain to invest that gain in a Qualified Opportunity Fund or they do not get the related tax benefits. 美国国税局已经多次延长了这一期限. 根据最近的延期, “if the last day of the 180-day investment requirement falls on or after April 1, 2020年3月31日之前, 2021, 180天投资期限的最后一天为3月31日, 2021.” Taxpayers don’t have to do anything to get this extension—it’s automatic—but they still need to file a valid deferral election by completing form 8949, complete form 8997 and file a federal income tax return with forms 8949 and 8997.
30个月实质性改善规则
Qualified Opportunity Funds and Qualified Opportunity Zone Businesses that own property that must be substantially improved typically have 30 months to compete that improvement, 虽然这可以延长. 这一期限以前曾延长过, and the latest notice states that “for purposes of the substantial improvement requirement … the period beginning on April 1, 2020, 并于3月31日结束, 2021, 在确定任何30个月的实质性改善期时是否被忽略.”
90%投资标准
A Qualified Opportunity Fund typically gets assessed at the mid-point and end-point of its tax year to assure that at least 90% of its assets are invested in qualified property or businesses in Opportunity Zones. Funds are assessed financial penalties, unless the failure to meet the standard is deemed reasonable. IRS already had announced that any fund that hit the mid-point or end-point of its tax year between April 1, 2020年和12月. 如果未能达到90%的规定，则将被视为合理. 最新的通知将该期限延长至2021年6月30日.
营运资金安全港
Qualified Opportunity Zone Businesses may set aside working capital for projects that have a written plan and schedule if they follow the plan and schedule and use the money to accomplish it. 营运资金的“安全港”通常持续31个月, 但在某些情况下，可以延长至62个月. A previous IRS notice said that Qualified Opportunity Zone Businesses that had working capital assets intended to be covered by the safe harbor before Dec. 31, 2020年可能还有最多24个月的时间来使用这些资产, so long as the businesses otherwise met requirements for the working capital safe harbor. 2021年1月的通知延长了12月6日的通知. 31日期至2021年6月30日.
合格机会基金的再投资期限为12个月
Qualified Opportunity Funds typically have 12 months to reinvest proceeds from a return of capital or sale or disposition of Opportunity Zone property. 根据美国国税局此前的一份通知，12个月期间包括1月11日在内的基金. 20, 2020 got up to an additional 12 months to reinvest in Qualified Opportunity Zone Property. 最新的通知增加了6月30日的日期, 到2020年为止, 因此，12个月期间包括1月或2月的基金. 2020年6月20日或2020年6月30日，最多再投资12个月.
这些截止日期的变化可能会影响基金形成的最佳时机, 投资基金, 进行机会区收购并制定OZcq9传奇电子论坛时间表.
更多信息:
Analysis:
OZ最佳实践
The White House Opportunity and Revitalization Council publicly released its May 2020 report 关于最佳实践, 哪些是地方政府的最佳实践, 州政府, 慈善机构，慈善机构和机会基金. It also addresses best practices around leveraging federal resources 机会区.
ACA在线研讨会
亚利桑那州机会区指导概述
Explore the second round of guidance with some of Arizona's top Opportunity Zone and Fund experts. Click the links below to watch the webinar and access material from the session. 2019年5月15日，亚利桑那州商务管理局举办了本次网络研讨会.
机会基金cq9传奇电子论坛:如何完成一笔交易
Learn more about what it takes to draw Opportunity Fund investment to your community, 你的业务, 你的cq9传奇电子论坛或你的网站从机会基金赞助商, community leaders and economic developers who have closed Opportunity Fund deals in Arizona. 亚利桑那州商务管理局于2019年11月5日举办了本次网络研讨会.
机会区论坛:最终法规审查 & Next Steps
Learn more the third round of guidance on Opportunity Zones and Funds released by the U.S. Treasury regarding the timing of capital gains when investors move capital gains into Funds, grace periods and safe harbors that affect various types of investments and take a peek into future Opportunity Zones projects. 亚利桑那州商务管理局于2020年2月27日举办了本次论坛.
库务署指引更新
最终的规定
2019年12月19日，美国总统特朗普.S. 财政部和国税局公布的 最终的规定 机会区. 查看新闻稿.
新闻报道与分析:
- “IRS Publishes Final Opportunity Zone Regulations: Putting It All Together,” Forbes
- “Latest Opportunity Zone Rules Give Developers, Investors Breathing Room, Experts Say,” 迈阿密先驱报
- “特朗普政府公布的最终机会区规定，” Bisnow
- “最后一轮机会区规则揭晓，” 商业物业行政主任
- 《cq9传奇电子论坛》 来自Novogradac的笔记
Guidance relating to deferral of gains for investments in a qualified opportunity fund
关于美国财政部发布的第二批指导意见的更多信息.S. 财政部 2019年4月17日.
新闻报道与分析:
- 特朗普政府为机会区提供了新的灵活性，《cq9传奇电子论坛》
- 特朗普的机会区规则满足了投资者的愿望, Bloomberg
- 财政部发布机会区税收减免规则《cq9传奇电子论坛》
- 机会区向企业开放:新指南的5个主要特点, Forbes
- Clarity Provided by Second Tranche of Treasury Regulations to Incent More Investment in Opportunity Zones Businesses (Part I), Novogradac
财政部还发布了 索取资料, seeking input regarding data collection and tracking of Opportunity Zones. This provides an opportunity for people to suggest what information should be collected about investments in Opportunity Zones.
Additionally, on April 18, the White House Opportunity and Revitalization Council released a 操作列表 federal government agencies are taking to support development in Opportunity Zones. This includes preferences for efforts in Opportunity Zones supported by funds from the Departments of Labor, 房屋及城市发展, Education, 运输, Agriculture, Justice, 卫生与公共服务部, 小企业管理局和环境保护局.
投资合格机会基金指引
The U.S. Department of the Treasury released the first tranche of guidance on Opportunity Zones and Funds on October 19, 2018. The ACA hosted a webinar called the Opportunity Funds Guidance Update on Tuesday, October 30th.
The presentation materials as well as the video of the online webinar are available below.
新闻报道 & Analysis: