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David E. Sacks, partner with Pathman Lewis in Miami.

Much has been written lately on the Opportunity Zone program. Created in the Tax Cuts and Jobs Act of 2017, the program essentially allows the creation of funds to cultivate new businesses, invest capital to expand existing businesses or develop real estate. Such benefits include, deferred capital gains, a reduced cost basis for capital gains and tax-free appreciation for investors all in designated economically distressed communities referred to pursuant to the new law as Qualified Opportunity Zones. The idea behind Opportunity Zones is to spur economic activity in places that are currently distressed within an Opportunity Zone.

Florida Community Association Litigation: Homeowners' Associations and CondominiumsBook

Covers legal issues that arise in litigating homeowners' & condominium association lawsuits, providing a set of practical tools that may be used to approach community association disputes.
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