Though most board makers have claimed their existing boards will be compatible with Intel's coming Ivy Bridge CPUs in Q1-Q2 2012, it has now been revealed that there may be an issue with UEFI that may now prevent the boards from ever accepting Ivy Bridge CPUs. The issue is, that top upgrade to the latest UEFI standard a complete wipe of the Flash rom is needed to upgrade to the new UEFI. (This is where GIGABYTE's move to not embrace early UEFI pays off), and this is not an action that end users nor even service shops can perform.
Apparently there are also some issues concerning Windows 8 requirments, where legacy functions may not be present and my even require people to upgrade from older Operating Systems.

'Ivy Bridge' is Intel's codename for coming 22nm CPUs based on current 32nm Sandy Bridge micro architecture and will be using 3D 'Tri-gate' technology.

Source