Publications
What To Know About The Opportunity Zones 2.0 Rollout
Quoted, Law360
Korb Maxwell discusses the rollout of the second phase of the federal opportunity zones program, highlighting how the updated framework introduces new legal and tax considerations for developers and investors. He notes that while OZ 2.0 continues to incentivize investment in underserved communities, revised eligibility rules, reporting requirements and compliance obligations will require more careful planning than the original program. Maxwell emphasizes that developers should evaluate projects early to ensure they can capitalize on the program's benefits while meeting the new statutory and regulatory requirements.
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