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    Boston Partner Heather Stone Quoted in Law360 Article on Clarifications Provided by Proposed Opportunity Zone Regulations

    Articles

    Heather Stone, a Partner in Locke Lord’s Boston office and Co-Chair of the Investment Adviser and Alternative Funds group, provided comment to Law360 on the guidance offered by the Opportunity Zone regulations recently proposed by the federal government. The proposed regulations specify the tax benefits of a Qualified Opportunity Fund would continue in the case of a catastrophic event, such as the fund manager’s death. Stone said this clarification addressed a concern shared by many potential investors.

    “Everything would continue, so the estate would continue to get the tax-free benefits in the end,” Stone said. “A lot of our clients were very happy to see that.”

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