No, the SEC requirements have nothing to do with OZ tax incentives. The requirement to do that (or not) is the same without regard to OZ tax incentives. No, it would not be public information unless it were a public company/investment. Since those requirements are not connected to OZ tax incentives, they do not fall within our expertise. That question would be better answered by a law firm with experience in this area. Due diligence can be done by a qualified attorney or similar, we do not provide such services within our accounting firm.