AEO’s Research and Insights Division designs research initiatives and produces new intelligence that can assist funders in strategically allocating resources, guide advocacy priorities and offer industry service providers and lenders information to help them deepen their impact. The research team also utilizes government-produced data to provide deep analyses in focus areas such as minority-owned businesses, as well as illustrate the microbusiness landscape at the local level.
October 22, 2018
Treasury Releases Proposed Regulations on Opportunity Zones Designed to Incentivize Investment in American Communities
The IRS's proposed regulations clarify that any person that recognizes capital gain for U.S. federal income tax purposes is eligible to defer all or a portion of such gain by investing in an Opportunity Fund.