Opportunity Zones 2018: Year in Review


Since June 2018, when we formed one of the first multidisciplinary legal teams focused on helping clients realize the benefits of the recent Opportunity Zone legislation, we have been extremely busy. Click the links below to see what we've been doing.

Client Alert: On October 19, 2018, the Treasury Department issued highly-anticipated proposed regulations related to the U.S. Tax Cut and Jobs Act of 2017's Opportunity Zones Program (the "Proposed Regulations"). Taxpayers and investors have been anxiously awaiting guidance from the Treasury Department before funneling millions of dollars into the previously designated Opportunity Zones. The Proposed Regulations clarify certain fundamental aspects of the Opportunity Zone Program and address specific complex issues. Read the full Client Alert here.

View 2019 Updates

Seen & Heard:


  • Participated as a member in national thought leadership initiatives regarding the interpretation and implementation of the Opportunity Zone legislation, including the Novogradac Ozone Resource Center and the Economic Innovation Group;
  • Participated as a member in discussions held by relevant national industry groups, including the Real Estate Roundtable, to help shape proposed guidance on the Opportunity Zone legislation; and
  • Wrote and contributed to various articles describing Opportunity Zones, including in the following publications: Real Estate Finance and Investment; Real Assets Adviser; Tax Credit Adviser; Sullivan & Worcester Client Advisories (April , September and October 2018) 
  • Publish frequent blog posts on our InfO-Zone blog, offering insight and analysis on Opportunity Zones from our our multi-disciplinary team of lawyers from our Tax, Real Estate, Affordable Housing and Corporate practice groups 


Benjamin A. Armour
One Post Office Square
Boston, MA 02109
TEL: (617) 338-2423

John G. Balboni 
One Post Office Square
Boston, MA 02109 

TEL: (617) 338-2438

Joseph B. Darby III
One Post Office Square
Boston, MA 02109
TEL: (617) 338-2985

John W. Gahan III
One Post Office Square
Boston, MA 02109
TEL: (617) 338-2472



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Read Proposed OZone  Regulations Overview