They should have not only delayed it, but they should have outright rescinded it. It looks like a Trifecta was at work: First, many businesses did not know about it, in fact I would say most businesses do not know about it. Second, many CPAs, tax preparers, etc and even attorneys, do not want to prepare this. Third, it appears many E&O/professional liability insurance companies do not want to extend coverage to The BOI Monster. Hopefully soon: RIP BOI.