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News & Events > News > Rachel Atchison and Michael Millender Review Opportunity Zones for OSB Securities Regulation Section

Rachel Atchison and Michael Millender Review Opportunity Zones for OSB Securities Regulation Section

11.20.2019
On October 15, Rachel Atchison and Michael Millender provided an overview of Opportunity Zone tax incentives at the Oregon State Bar Securities Regulation Section Annual Meeting.

Opportunity Zones were created in 2017 to encourage investment in lower-income communities, and a growing number of securities offerings in Oregon are being structured to qualify for the tax incentive. Rachel and Michael discussed how the Opportunity Zone incentive works to deliver tax benefits that include deferral, reduction, and exclusion benefits. They also outlined typical Opportunity Zone investment structures, risk factors, and other aspects of the program that securities lawyers working with clients on Opportunity Zone investments will encounter.

Rachel is an associate in the firm's Business Department. She focuses her practice on real estate transactions, corporate work in mergers and acquisitions, and drafting and negotiating contracts.

Michael is Co-Chair of the firm's Business Department and is active in the areas of tax and business law. His tax practice focuses on the federal, state, and local taxation of businesses, with an emphasis on the structuring of business transactions and the taxation of corporations, partnerships, and LLCs. Michael also assists clients in forming business entities, buying and selling businesses, and developing and administering executive and incentive compensation programs.
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