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TREAS/IRS RIN: 1545-BP50 Publication ID: Spring 2020 
Title: ●Foreign Investors in Qualified Opportunity Zones 
Abstract:

Proposed revisions to the regulations under section 1400Z-2 addressing eligibility requirements for foreign persons eligible to defer gain under section 1400Z-2(a).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Regulatory 
CFR Citation: 26 CFR 1.1400Z2(a)-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1400Z-2(e)(4)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2020 
Additional Information: REG-121095-19 (NPRM) Drafting attorney: Kenneth Jeruchim (202) 317-4934 Reviewing attorney: Kenneth Jeruchim (202) 317-4934 Treasury attorney: Kamela Nelan (202) 622-1540 CC:INTL:B04
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Agency Contact:
Kenneth A. Jeruchim
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6939
Email: kenneth.a.jeruchim@irscounsel.treas.gov