In May 2011 Fatah and Hamas signed a reconciliation deal but it has not yet been implemented.

BBC: Israeli forces arrest Hamas members in the West Bank

In May 2011 the two Palestinian factions signed a reconciliation deal but it has not yet been implemented.

BBC: Hamas and Fatah in unity talks, says Khaled Meshaal

The Commitment and Treatment Program, which was established in 2007, has been designed as a five-phase treatment regime, but the final stage, which would help inmates reintegrate into the community, has not yet been implemented by the prison.

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Since then, of course, they have been mandated by the Dodd-Frank bill, though the SEC has not implemented the rule as yet.

FORBES: Clawing Back Wall Street Pay

However the JOBS Act has not been fully implemented by the SEC yet.

FORBES: Crowdfunding A Focus At Y Combinator Demo Day