The Internal Revenue Service has released its Opportunity Zones Frequently Asked Questions. The FAQ provides some initial clarification regarding the Opportunity Zone Program, although many questions remain unanswered. Most notably, the FAQ provides for self-certification of qualified opportunity funds. To self-certify, a taxpayer only needs to complete and attach a form to its federal income tax return. No IRS approval is required. The form will be released in the summer of 2018. Continue reading >