Last week, the IRS issued Notice 2021-10, which provides several extensions for Qualified Opportunity Zone (QOZ) investors and other QOZ provisions in response to COVID-19. This is the second round of COVID-19 relief provided to QOZs after IRS issued Notice 2020-39 in June of 2020, which you can read more about here. Today, we’ll give an overview of the extensions.

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