As part of the 2017 Tax Cuts and Jobs Act (“Act”), Congress introduced new tax incentives for investments in low-income communities designated as “Qualified Opportunity Zones” (“QOZs”). Under sections 1400Z-1 and 1400Z-2 of the Internal Revenue Code, investors can now...
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Understanding Regulation A+
What is Regulation A+? On July 19, 2015, the Securities and Exchange Commission (SEC) instituted a significant amendment to Regulation A, an existing registration exemption underthe Securities Act of 1933(Securities Act). As mandated by the Jumpstart Our Business...
