Our recent white paper, titled “Welcome to the Land of OZ – Tax Benefits of Investing in a Qualified Opportunity Zone Fund,” explored new opportunities resulting from the 2017 tax reform bill to cash out unrealized gains and put them to work within certain low-income areas (called Opportunity Zones) while deferring taxes until December 31, 2026. This follow up white paper provides an overview of techniques for measuring the fair value of these real estate assets under U.S. GAAP.

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The 2019 Manole Capital interns (from the University of Tampa) just completed our 2nd Annual “Gen Z” financial services survey. The second series of Q&A discussed the PAYMENTS industry, with a focus on credit/debit cards, mobile payments, P2P, cash and ATM’s usage. We uncovered some interesting payment trends and the team did a detailed analysis on “Digital-First” cards (Apple’s new credit card) and Shared Buy Buttons.

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