Tag Archives: Opportunity

A New Pass-through Entity Tax-saving Opportunity

This article, appearing in the January 9, 2019 Business Law Blog of the State Bar of Wisconsin, is brought to you through the consent of the following author, together with the permission of the Business Law Blog of the State … Continue reading

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CLE on Qualified Opportunity Funds and Opportunity Zones: What Estate Planners Need to Know

The American Law Institute is holding a webcast entitled, Qualified Opportunity Funds and Opportunity Zones: What Estate Planners Need to Know, on Thursday, ‎May ‎30, 2019, 12:00 to 1:30 pm Eastern. Provided below is a description of the event. Why… … Continue reading

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Massachusetts Department of Revenue Issues Draft Technical Information Release Addressing Opportunity Zones

On May 9, 2019, the Massachusetts Department of Revenue issued for practitioner comment a working draft Technical Information Release ("TIR") addressing the Massachusetts corporate excise and personal income tax ramifications of the federal Opportunity Zone provisions. Due to the different … Continue reading

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Joint Trusts – A Great Planning Opportunity for Non-Traditional Couples and Blended Families

Creating an estate plan for clients who are in non-traditional relationships or are part of a blended family can be very tricky.  Why is Estate Planning for Non-Traditional Couples So Tricky?Let's assume a hypothetical fact situation where you have a women … Continue reading

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Opportunity Zones Update: NEW PROPOSED TREASURY REGULATIONS (PART I)

Background In December 2017, as part of the Tax Cuts and Jobs Act (“TCJA”), Congress established a new tax incentive program to promote investment in certain low-income communities designated by the IRS as qualified opportunity zones. Section 1400Z-2 of the … Continue reading

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