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What are the notarization requirements of non filed documents in Opportunity Zones?

Do the working capital safe harbor (WCSH) appraisals, and other documentation that is not filed at incorporation need to be notarized to verify the date of creation?


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  • Matthew Rappaport
    December 03, 2021

    There is no notary requirement for this, but it is not an invitation to play fast and loose.

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