No Yay: For some reason, you're supposed to be okay with a woman who's in her early 30s going on a date with a pre-pubescent boy and then kissing him on the mouth.
The Scrappy: Preston's father Fred is no doubt the most hated character in the movie, even more than what the writing intended. In addition to the usual uselessness in most 90's kids films, he lets his two older sons bully Preston and use his room for their own business (despite being incompetent at computers), berates Preston for not doing the same, or finding a job, despite being clearly too young to do so, starts the plot by being so money tight that even giving him twenty bucks for a theme park is too much to ask, expressed more concern about how Preston's bike was ruined rather than concern that he was almost hit by a car, and is overall is just so unlikable that Preston comes just shy of being actually sympathetic in the process.
Squick: An attractive, 32-year-old, female FBI agent is openly attracted to the prepubescent protagonist, and kisses him on the lips — in front of other cops, no less. After promising to come look him up again when he's eighteen.
Uncertain Audience: The premise's setup involving finances and banking practices is rather difficult for kids to understand, while the typical 90's kiddie-flick trappings means adult viewers aren't likely to have much fun with it.
Values Dissonance: Considering how much more sensitive the general public has become to the sexualization of children, a scene of a twelve year old kissing a 32-year old woman would not fly today.