Adam Wallwork (Deloitte, Washington, D.C.) & Gary Hecimovich (Deloitte, Washington, D.C.), COVID-19 Relief for Opportunity Zone Funds and Investors, 71 Clev. St. L. Rev. 172 (2022): This Article describes how temporary changes to the qualified opportunity zone (QOZ) tax incentive, combined with new reliance regulations that clarify the requirements for…