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To qualify, the Opportunity Fund must invest more than 90% of its assets in a Qualified Opportunity Zone Property located in an Opportunity Zone. [8] The property must be original use, or meet the definition of substantial improvement, meaning that the adjusted basis in the property must be doubled after purchase. [9]
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Keystone Opportunity Zones (KOZ) are specific commercial or industrial areas with greatly reduced or no tax burden for property owners, residents and businesses throughout the Commonwealth of Pennsylvania. Pennsylvania has the nickname of the Keystone State, hence the name. [1]
Also euphotic zone, epipelagic zone, and sunlight zone. The uppermost layer of a body of water (e.g. a lake or ocean), defined by the maximum depth to which sunlight can penetrate the water column. The photic zone usually supports large populations of photosynthetic organisms and the majority of the aquatic life inhabiting the body as a whole.
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Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies.
Opportunism is regarded as unhealthy, as a disorder or as a character deficiency, if selfishly pursuing an opportunity is blatantly anti-social (involves disregard for the needs, wishes and interests of others). However, behavior can also be regarded as "opportunist" by scholars without any particular moral evaluation being made or implied ...
CM professional practice includes specific activities such as defining the responsibilities and management structure of the project management team, organizing and leading by implementing project controls, defining roles and responsibilities, developing communication protocols, and identifying elements of project design and construction likely ...