MoFo Report

Opportunity Zones Explained

17 Jul 2018

Due to the spate of recent press reports surrounding the “opportunity zone” program that was baked into last year’s federal tax overhaul, Morrison & Foerster has been receiving many inquiries about the program. See, for example, the recent articles in The Wall Street Journal (subscription required), The Real Deal, and

Accordingly, we have prepared for clients a short PowerPoint presentation explaining:

  • what the program is about;
  • its history;
  • the tax benefits afforded to investors; and
  • some basic information:
    • about how opportunity zones are selected;
    • how the investments work; and
    • what projects might qualify.

The story is still unfolding with respect to the program, but our PowerPoint should hopefully take away some of the mystery deriving from all the media coverage.

Clients who would like to receive a copy of the presentation, please contact



Unsolicited e-mails and information sent to Morrison & Foerster will not be considered confidential, may be disclosed to others pursuant to our Privacy Policy, may not receive a response, and do not create an attorney-client relationship with Morrison & Foerster. If you are not already a client of Morrison & Foerster, do not include any confidential information in this message. Also, please note that our attorneys do not seek to practice law in any jurisdiction in which they are not properly authorized to do so.