U.S. Energy’s Matthew Iak on opportunity zones and oil & gas Matthew Iak, EVP and director at U.S. Energy Development Corp., discusses if the creation of opportunity zones under the 2017 Tax Cuts and Jobs act effected the oil and gas industry, if opportunity zones are equal in all basins, what you can and can't do in an energy opportunity zone, what differentiates opportunity zones from 1031x and more. (02/2022)