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On April 17, 2019, the IRS released a second round of guidance (Round Two Guidance) with respect to Qualified Opportunity Zones (QOZs) through an additional 169 pages of proposed regulations. The new guidance provides detail with respect to investments in operating businesses.

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The following link [<a href="https://www.thompsonhine.com/uploads/1345/doc/Opportunity_Zones_and_Startup_Tech_Companies_-_Round_Two_Guidance_Summary.pdf" target="_blank" rel="noopener">read here</a>] is a summary of the Round Two Guidance with a focus on investments in startup tech businesses. A shorter outline of the points of this summary can be accessed [<a href="https://www.thompsonhine.com/uploads/1345/doc/Opportunity_Zones_and_Startup_Tech_Companies_-_Round_Two_Guidance_Outline.pdf" target="_blank" rel="noopener">read here</a>] and might be easier for a quick snapshot of the guidance.

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A broader overview of the Round Two Guidance has also been prepared and can be accessed online [<a href="https://www.thompsonhine.com/uploads/1345/doc/Qualified_Opportunity_Zone_Alert_-_Opportunity_Zone_IRS_Guidance_-_Round_Two_Outline.pdf" target="_blank" rel="noopener">read here</a>].

https://admin.thompsonhinestaging.contentpilot.net/wp-content/uploads/2022/04/Opportunity_Zones_and_Startup_Tech_Companies_-_Round_Two_Guidance_Outline.pdf

Opportunity Zone and Startup Tech Companies IRS Guidance: Round Two Summary

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