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Opportunity Zones
Frank, Mary Margaret; Heussner, JenningsTechnical Note DARDEN-C-2429-EAccounting and ControlOn December 22, 2017, President Donald J. Trump signed into law the Tax Cuts and Jobs Act of 2017 (TCJA). While many pundits focused on the bigger ticket items of the bill, there was a small provision tucked away in the 185-page document that promised to have outsized influence on the investment strategies of high-net-worth individuals, and others sitting on appreciated investments, throughout the country: Opportunity Zones (OZs). This note addre...Starting at €8.20