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While much focus was given to the individual and corporate tax reductions provided in the Tax Cuts and Jobs Act of 2017 (“TCJA”), the TCJA also stirred up a great deal of interest among investors with the designation of qualified opportunity zones (“Opportunity Zones”). The Opportunity Zone additions to the Internal Revenue Code allow... READ MORE

On December 22, 2017, the president signed into law H.R. 1, the Tax Cuts and Jobs Act (the “TCJA”), which will apply to 2018 income for tax filings in 2019. The TCJA includes a number of commercial real estate provisions, several of which could create significant new opportunities specific to the health care sector.... READ MORE