The Opportunity Zone tax incentive aims to stimulate investment in real estate and businesses located in under-invested, low-income communities designated as an Opportunity Zone (OZ). This panel will grade how the program has done since its inception in 2018. Has it achieved its legislative intent? Did the incentive generate the volume of capital anticipated? What is the expected impact on OZ investors and investment sponsors when one of the OZ benefits sunsets on December 31, 2021? Finally, the panel will comment on potential legislative updates.