Impact of the New Tax Law’s Qualified Business Income Deduction on Pass-Through Entity Selection
As most surely know by now, the Tax Cuts and Jobs Act of 2017 (the “Act”) was signed into law on December 22, 2017, and became effective on January 1, 2018. One of the most significant provisions of the Act for purposes of entity selection is its creation of a 20% deduction of “qualified business […]