Opportunity Zones, a creation of the Tax Cuts and Jobs Act of 2017, have garnered interest from every corner of the real estate industry. It seems like every day a new development comes out made possible by this program to defer capital gain while investing in under-served communities.

Larsson & Scheuritzel P.C. has issued this guide to provide accessible details about the program. This guide is a resource for those in the real estate industry and should not be construed as tax or legal advice without further consultation with Larsson & Scheuritzel P.C.