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Thompson Hine LLP, a full-service business law firm with approximately 400 lawyers in 8 offices, was ranked number 1 in the category “Most innovative North American law firms: New working models” by The Financial Times and was 1 of 7 firms shortlisted for The American Lawyer’s inaugural Legal Services Innovation Award. The firm has been recognized by the National Law Journal as a Legal Technology Trailblazer and featured by Bloomberg for its innovative service delivery models, which drive accuracy and predictability. The firm’s commitment to innovation is embodied in Thompson Hine SmartPaTHTM – a smarter way to work – predictable, efficient and aligned with client goals. For more information, please visit ThompsonHine.com and ThompsonHine.com/SmartPaTH.

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For those wishing to establish a truly local small business – such as a restaurant or retail operation – that will generate at least 50% of its income from within a QOZ, we can help structure a business in a QOZ that can qualify for the benefits of the program.

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Unfortunately, the regulations released in October 2018 pose a problem for most businesses and for those who wish to invest in them if the cash investments are applied to operations other than real estate and if expected income is derived from sales and licenses outside of a QOZ. This was not anticipated from a bill that was expected to have great positive impact on new jobs. We have already submitted a <a href="//www.thompsonhine.com/uploads/1135/doc/OpportunityZonesAndStartups0.pdf" target="_blank" rel="noreferrer noopener">comment document</a> to the IRS and suggested changes that would allow investment in new businesses across the spectrum. We will be monitoring regulations as they are released and will release updates via our client alerts.

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<a href="https://www.thompsonhine.com/professionals/coleman-michael" target="_blank" rel="noreferrer noopener">Michael Victor Coleman</a>

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