From five pages in the 2017 Tax Cuts and Jobs Act to 74 pages of proposed rules, and now 169 for the latest iteration, Opportunity Zones regulations continue to evolve. The exact mechanics of investing in a Qualified Opportunity Fund must be understood so that this time-sensitive incentive can successfully materialize. After the latest round of regulations and a public hearing, what do we know about the Opportunity Zone regulations thus far and where do the complications remain? In this discussion, tax, accounting, and investment professionals will discuss aspects of Opportunity Zones that align with investor interests, and aspects that impede them, and questions that are expected to remain even after the final regulations are released.