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Baker McKenzie's North America Tax Practice Group has prepared a Tax News and Developments Client Alert on the recently proposed Treasury Regulations and Revenue Ruling on Qualified Opportunity Zones under Sections 1400Z-1 and 1400Z-2. The Client Alert provides practical insight and analysis on the tax considerations associated with the key commercial, business, and structuring considerations addressed by the new guidance. In addition, the Client Alert discusses areas in need of further guidance, with a focus on the business issues that need to be considered.

Please do not hesitate to contact the indicated authors of the alert or any member of our North America Tax Practice Group if you would like additional information or for further discussion of the issues addressed.

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