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Thursday, May 30th, 2019

On May 1, 2019, the second tranche of proposed regulations related to Opportunity Zones (the “Proposed Regulations”), which are designed to incentivize taxpayers to defer capital gains through qualifying Opportunity Zone investments as contemplated under the Section 1400Z-2 of the…

Wednesday, May 22nd, 2019

Randall Minor, a shareholder in the Firm’s Real Estate and Economic Development practice groups, represented Maynard Cooper in the Birmingham Business Journal’s Table of Experts: Insights into Opportunity Zones. This edition of Table of Experts was released in the May…

Wednesday, November 7th, 2018

On October 19, 2018, the IRS and the U.S. Treasury released the first of the expected series of clarifying guidance (in the form of proposed regulations, a revenue ruling, updated FAQs, and various tax forms (drafts of Form 8996 & Instructions), collectively, the “Guidance”) related to…

Friday, March 23rd, 2018

On March 21, 2018, Alabama Governor Kay Ivey nominated 158 population census tracts (at least one in each of Alabama’s 67 counties) for designation as “qualified opportunity zones” (“opportunity zones”) pursuant to the Tax Cut and Jobs Act of 2017…