Melissa Carlgren, Tax Shareholder at Geffen Mesher, reviews opportunity zones, a key aspect of the tax overhaul passed last year, in a podcast she recorded with the Portland Business Journal. Read some highlights below:

• “Taxpayers with gains from the sales of property — stock, real estate, even a partnership interest — could potentially take that gain and invest it within a qualified opportunity fund…[The taxpayer] could receive a significant tax benefit.”
• “…The real benefit is if you hold [the investment] for over 10 years. Then you’re not only not taxed on 15 percent of your original gain, but you aren’t taxed on the appreciation of your investment within that opportunity zone.”

Listen to the full podcast below: