Review of Corporate and Other Business Income Taxation Including:

Key Provisions of the “Tax Cuts and Jobs Act of 2017” (TCJA-2017), including: the New 20% Section 199A Deduction
Changes under Sections 179 and 168(k)
Reduction in Corporate Tax Rates (i.e., Regular, Accumulated Earnings, and PHC Tax Rates)
Changes to NOLs, Business Interest Deductions, Section 1031 Like-Kind Exchanges
Changes To the Tax Impact of Converting from an “S” to a “C” Corporation
Repeal of Certain Entertainment Expenses
New Rules for Carried Interests and Certain Stock Options
Impact of Tax Reform on Partnership Taxation
Overview of Choice of Business Entity after TCJA-2017
Other Significant 2018 Judicial and Administrative Corporate and Business Tax Developments.
Review of Significant Tax Provisions and Changes First Effective in 2018.