March / April 2019
Qualified Opportunity Zones
A powerful tax incentive for investors
Investors willing to make long-term investments in distressed communities now have a powerful tax incentive for doing so: the Qualified Opportunity Zone (QOZ) program, created by the Tax Cuts and Jobs Act. This article explains the QOZ program and how to make the most of its benefits. A brief sidebar uses a fictional example to explain the potential benefits of investing in a Qualified Opportunity Fund.

Matters of interest
When are interest payments deductible?
The Tax Cuts and Jobs Act has made a significant impact — both directly and indirectly — on the deductibility of interest expense. This article explores four categories of nonbusiness interest: qualified residence interest, investment interest, qualified student loan interest and personal interest. 

Getting your affairs in order when you’re terminally ill
If a person receives the diagnosis of a terminal illness, likely the last thing on his or her mind is estate planning. But taking the time now to get affairs in order can provide one’s family peace of mind. This brief article details several actions to consider if time is short.

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