The market reserve of unrealized capital gains in the United States has grown to an estimated $6 trillion. A new program provides a novel way to incentivize investors into realizing those gains but deferring recognition, while at the same time helping to revitalize areas of America that need it most.
Reid S. Vardell,
The Land of Opportunity Zones: Deferring Taxable Capital Gains Through Investments in Low-Income Communities,
84 Mo. L. Rev.
Available at: https://scholarship.law.missouri.edu/mlr/vol84/iss3/13