The Tax Reform Act created a new program to encourage capital investment in over 8,700 Opportunity Zones throughout the United States. The program has the potential to provide investors in Opportunity Zones with the deferral of capital gains taxes until 2026 along with the possible elimination of tax on the appreciation recognized on the investment in an Opportunity Fund. Brownstein attorneys, including those working on the front lines of tax regulation in Washington, discuss steps you can take to benefit from this new federal tax program.