As more and more details emerge from the Opportunity Zones identified in the Tax Cuts and Jobs Act (December 2017), Beth Mullen and Tim Trifilo discuss what they are hearing from clients and their own insights focused on businesses within Opportunity Zones. Beth and Tim discuss what defines an Opportunity Zone fund, business, stock or partnership interests, and property. Common questions include what is a “substantial improvement” to property in a Qualified Opportunity Zone Business and what does “acquired by purchase” mean especially in a related party context? Listen in on this 22-minute discussion to help formulate your approach and strategy to maximizing Opportunity Zone investments.