Has the question about leases been answered in the new O-Zone guidance? Dan Gauthier, Rose Law Group transactional attorney handling many Opportunity Zone investments, answers

By Dan Gauthier, Rose Law Group

Has the question about leases been answered in the new Opportunity Zone guidance?

The recent guidance answered several questions about leased property. For one, leased property can qualify as a good asset for Qualified Opportunity Zone Business, and it has no original use or substantial improvement requirements. Second, we now know ground leases are qualifying investments.

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