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Tax Notes Federal Article by Hosny & Lipkind on Debt-Financed Distributions from QOF Partnerships

Tax Notes Federal

Debt-Financed Distributions from QOF Partnerships
June 24, 2019

Authors: Islame Hosny, William D. Lipkind

Islame Hosny (Associate-New Jersey) and William D. Lipkind (Partner-New Jersey) collaborated on “Debt-Financed Distributions from QOF Partnerships,” an article that appeared in the June 24, 2019, edition of Tax Notes Federal. Islame and Bill examine the effect of debt-financed distributions on the 10-year basis step-up of investments in qualified opportunity fund partnerships. They explore possible outcomes under the current guidance, discuss the related policy implications and make recommendations for future guidance.

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