Current Regulatory Framework for OZ Investment

Understanding IRS Guidance for Opportunity Zones

Matt Ehinger [https://www.icemiller.com/people/matt-ehinger/], Ice Miller partner, and special guest Chad Halstead, a partner at Katz, Sapper & Miller, discuss existing guidance from the IRS regarding Opportunity Zones and explore some unanswered questions and traps for the unwary with respect to Opportunity Zone investments and projects. Built on a foundation of legal service more than a century long, Ice Miller LLP is committed to helping our clients stay ahead in a changing world. © 2019 Ice Miller LLP | Attorney Advertising Material | This publication is intended for general information purposes only and does not and is not intended to constitute legal advice. The reader should consult with legal counsel to determine how laws or decisions discussed herein apply to the reader’s specific circumstances.

Bridging the Gap Between Public and Private Sector

Stephanie Copeland, CEO of the Governance Project and managing partner of Four Points Funding, joins Jay Augustyn [https://www.icemiller.com/jay-augustyn/], Ice Miller partner, to discuss how the Opportunity Zone Initiative is revolutionizing the relationship between the public and private sector. Built on a foundation of legal service more than a century long, Ice Miller LLP is committed to helping our clients stay ahead in a changing world. © 2019 Ice Miller LLP | Attorney Advertising Material | This publication is intended for general information purposes only and does not and is not intended to constitute legal advice. The reader should consult with legal counsel to determine how laws or decisions discussed herein apply to the reader’s specific circumstances.

A Fund Manager’s Perspective to Opportunity Zone Ownership Structures and Investment

Matt Ehinger [https://www.icemiller.com/people/matt-ehinger/] speaks with special guest Elliot Newman, managing director of Capital Gains Opportunity Fund. Elliot offers an overview of the different types of Opportunity Zone funds as well as a fund manager’s perspective on dealing with developers and attracting investors. Built on a foundation of legal service more than a century long, Ice Miller LLP is committed to helping our clients stay ahead in a changing world. © 2019 Ice Miller LLP | Attorney Advertising Material | This publication is intended for general information purposes only and does not and is not intended to constitute legal advice. The reader should consult with legal counsel to determine how laws or decisions discussed herein apply to the reader’s specific circumstances.

Fund Formation, Capital Raising and Documentation

Matt Ehinger [https://www.icemiller.com/people/matt-ehinger/] and Tim Capen [https://www.icemiller.com/people/timothy-j-capen/] discuss federal and state security compliance, single purpose vs. multi-asset funds and how Qualified Opportunity Zone Funds differ from traditional funds. What should one consider before creating a Qualified Opportunity Zone Fund? Built on a foundation of legal service more than a century long, Ice Miller LLP is committed to helping our clients stay ahead in a changing world. © 2019 Ice Miller LLP | Attorney Advertising Material | This publication is intended for general information purposes only and does not and is not intended to constitute legal advice. The reader should consult with legal counsel to determine how laws or decisions discussed herein apply to the reader’s specific circumstances.

Current Regulatory Framework for OZ Investment

Jay Augustyn [https://www.icemiller.com/jay-augustyn/] and Matt Ehinger [https://www.icemiller.com/people/matt-ehinger/] answer some of the most frequently-asked questions from clients. They explain the difference between passive and active investments and discuss how to make an exit from a single-asset fund compared to a multi-asset fund.  Built on a foundation of legal service more than a century long, Ice Miller LLP is committed to helping our clients stay ahead in a changing world. © 2019 Ice Miller LLP | Attorney Advertising Material | This publication is intended for general information purposes only and does not and is not intended to constitute legal advice. The reader should consult with legal counsel to determine how laws or decisions discussed herein apply to the reader’s specific circumstances.