Over the last two years, seven states have enacted new universal education savings account (ESA) programs or have expanded existing programs to universal or near-universal eligibility. Parental-choice advocates, who have labored for decades to make incremental inroads toward achieving greater educational freedom for families. However, the authors argue. advocates, reformers, and regulators must not lose sight of the fact that the hard, but essential, implementation efforts that follow enactment will determine whether these programs achieve their transformational potential. This report examines the challenges of implementing ESAs and makes suggestions about how to overcome implantation pitfalls. Specifically, this focuses on five key priorities. First, parents must be informed about their options. Second, schools and other providers must prepare for, and respond effectively to, the opportunities and challenges provided by ESAs. Third, regulators must thoughtfully and deliberately address the need for effective program regulations. Fourth, program administrators must establish effective operational policies and procedures. Fifth, states and public-interest legal advocates must prepare for legal challenges.