The attached document provides key information on Federal Opportunity Zones. The Tax Cuts and Jobs Act includes a new tax incentive oriented towards directing private capital investment into certain low-income census tracts. There is believed to be several billions of dollars in unrealized capital gains held by U.S. taxpayers. The new Opportunity Zone program has the chance to be a transformative program in urban redevelopment. It’s a “Super” 1031 Like-Kind Exchange Provision with an added benefit and applicable to the sale of any property.