United States:
Debt-Financed Distributions From QOF Partnerships
29 July 2019
Wilson Elser Moskowitz Edelman & Dicker LLP
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Islame Hosny (Associate-New Jersey) and William D. Lipkind
(Partner-New Jersey) collaborated on "Debt-Financed
Distributions from QOF Partnerships," an article that appeared
in the June 24, 2019, edition of Tax Notes Federal. Islame
and Bill examine the effect of debt-financed distributions on the
10-year basis step-up of investments in qualified opportunity fund
partnerships. They explore possible outcomes under the current
guidance, discuss the related policy implications and make
recommendations for future guidance.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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