https://www.irs.gov/newsroom/opportunity-zones
https://www.ballardspahr.com/insights/alerts-and-articles/2020/01/qualified-opportunity-zones-final-regulations
https://www.wellsfargo.com/the-private-bank/insights/planning/wpu-qualified-opportunity-zones/
https://www.claconnect.com/en/resources/articles/2023/decisions-strategies-for-early-exits-from-opportunity-zone-projects
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