Key Provisions of the “Tax Cuts and Jobs Act of 2017” (TCJA-2017), including:

New Individual, Dividend, and Capital Gains Tax Rates
Changes To the Kiddie Tax and Child Credit
New Family Tax Credit
New Excess Business Loss Limitations Imposed on Individuals
Changes in Tax Benefits Related to Education
Impact of Repeal of 20% Miscellaneous Itemized Deduction
Changes to Deductions for Home Mortgage Interest and State and Local Taxes
Repeal Of Deduction for Alimony, Moving Expenses, and Certain Investment Expenses
New Limits on Roth IRA Re-Characterizations; Expanded Rules for Plan Loans
Estate and Gift Tax Changes; Repeal of Deduction for Certain Entertainment Expenses
Changes to Taxation of “Carried Interests”
New 20% Section 199A Deduction Applicable to Individual Owners of Pass-Through Entities
Other Significant 2018 Judicial and Administrative Individual Tax Developments.