Opportunity zones are tax-advantaged investment vehicles that grew out of the Tax Cuts and Jobs Act of 2017 to bring economic redevelopment to impoverished areas. For the oil and gas industry, opportunity zones can benefit producers and investors. US Energy Development, a small upstream producer, recently added an opportunity zone to its portfolio in New Mexico called the Shetland project. We talked with Matthew Iak, executive vice president at US Energy, about opportunity zones, the company's strategy and the Sheltland project.