of this subsection, the Secretary shall make public— (i) a list of population census tracts described in paragraph (3)(B) (determined without regard to clause (iii) thereof), and (ii) a list of population census tracts which are low-income communities and were not designated as a qualified opportunity zone before the date of enactment of this subsection. (B) Final list of disqualified census tracts Not later than 105 days after the date the Secretary publishes the list described in subparagraph (A), the Secretary shall make public a final list of disqualified census tracts. (5) Rules for qualified preexisting investments (A) In general For purposes of this subchapter, section 1400Z–2 shall be applied without regard to paragraph (1) with respect to any qualified preexisting trade or business. (B) Qualified preexisting trade or business For purposes of this paragraph— (i) In general The term qualified preexisting trade or business means any trade or business of a qualified opportunity fund or qualified opportunity zone business which meets the requirements of clauses (ii) and (iii) of section 1400Z–2(d)(3)(A) and with respect to which— (I) before the date of the enactment of this subsection, a registration statement under the Securities Act of 1933 ( 15 U.S.C. 77a et seq. ) is filed or any comparable offering memorandum or similar disclosure document is provided in reliance on section 230.506 of title 17, Code of Federal Regulations (or successor regulations), promulgated under the Securities Act of 1933, that discloses the intent of such trade or business to invest in the disqualified census tract, (II) before the first date on which the disqualified census tract appears on any list published under paragraph (4), investments in the disqualified census tract are made or agreed pursuant to a binding agreement to be made which— (aa) aggregate more than $250,000, and (bb) have been designated in writing for the use in, or the development of, such trade or business, or (III) the qualified opportunity fund or qualified