The IRS has provided more COVID-19 relief for qualified opportunity funds (QOFs) and their investors. Notice 2021-10 extends relief that the IRS provided in June 2020. Among other things, the relief extends certain deadlines relating to the 180-day investment requirement for QOF investors, relaxes the requirements of the 90% investment standard for QOFs, disregards the time period for determining any 30-month substantial improvement period for QOFs, and extends the 12-month reinvestment period for QOFs if certain requirements are met. Read the guidance here:   Call or visit our website for more information!