My due diligence checklist for QOF deals keeps stalling at the same place and I want to know if it's just me

Specifically the working capital safe harbor. Every deal I've looked at shows a written plan in the data room, but none of them have shown me what happens if deployment runs past the 31-month window. I'm pre-close on a deal right now and the answer I got was essentially "we've never had that happen." That's not an answer. The regulation tells you what happens: the assets fail the 90% test and the fund takes a penalty. I want to see how the sponsor has structured the reserve or the fallback, not reassurance that the timeline has always worked out. One manager walked me through it in detail, month by month against the written plan, and that's the only one I felt okay about. The others treated the question like I was being difficult. Maybe I am. But the working capital plan is the only real protection between my gain and a fund that drifts into a technical violation while the sponsor is still calling it on track.