The working capital safe harbor only applies at the QOZB level. In order to avail it, the QOZB must have a detailed working capital use plan and commit to it. There are additional terms in the case of start ups and for COVID relief.
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What are counted as exceptions to the 31-month working capital safe harbor in an OZ?
What would be eligible exceptions for a QOF or QOZB? How flexible are they?
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