More than a year has now passed since the 2017 Tax Cuts and Jobs Act encouraged investment in low- to moderate-income communities through Opportunity Zones, fueled by tax incentives. The policy put forward the exciting prospect of helping solve some of the country's most pressing challenges by unlocking the nation's pool of unrealized capital gains, estimated to be more than $6 trillion. The initiative has been hailed by both investors and community advocates as a generational opportunity, but is it achieving its original objective of investing in distressed communities? This panel will take stock of Opportunity Zones and their promise to create meaningful lives.