US Treasury Second Set of Guidance:

Full Treasury Guidance

https://www.irs.gov/pub/irs-drop/reg-120186-18-nprm.pdf

KPMG

Opportunity zones: Highlights of the second set of proposed regulations

Economic Innovation Group (EIG)

IRS Publishes Second Round of Proposed OZ Guidance

Eisner Amper

New QOF Proposed Regulations Released

Duval & Stachenfeld

A Clearer Path to Opportunity Zones

Articles

Forbes - IRS Releases Latest Round Of Opportunity Zone Regulations: Where Do We Stand Now?
Bisnow - The 7 Most Important Things We Learned From The Latest IRS Opportunity Zone Regulations

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