Archive for January 2018

Overview of the business tax changes in the Tax Cuts and Jobs Act (“TCJA”)

Overview of the business tax changes in the Tax Cuts and Jobs Act (“TCJA”) The recently enacted Tax Cuts and Jobs Act (“TCJA”) is a sweeping tax package. Here’s an overview of some of the more important business tax changes in the new law. Unless otherwise noted, the changes are effective for tax years beginning
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Overview of the foreign tax provisions in the Tax Cuts and Jobs Act (“TCJA”)

Overview of the foreign tax provisions in the Tax Cuts and Jobs Act (“TCJA”) Here’s a look at some of the more important elements of the new tax law that have an impact on foreign taxation. In general, they are effective starting in 2018. Deduction for foreign-source portion of dividends. The new law provides a
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Overview of provisions of the Tax Cuts and Jobs Act (“TCJA”) affecting individuals

Overview of provisions of the Tax Cuts and Jobs Act (“TCJA”) affecting individuals The recently enacted Tax Cuts and Jobs Act (TCJA) is a sweeping tax package. Here’s a look at some of the more important elements of the new law that have an impact on individuals. Unless otherwise noted, the changes are effective for
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Overview of the provisions in the TCJA on partnerships, S corporations, and pass-through income

Overview of the provisions in the TCJA on partnerships, S corporations, and pass-through income Here’s a look at some of the more important elements of the new tax law that have an impact on partnerships, S corporations, and pass-through income. In general, they are effective starting in 2018. New deduction for pass-through income. The new
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Overview of the retirement plan changes in the Tax Cuts and Jobs Act (“TCJA”)

Overview of the retirement plan changes in the Tax Cuts and Jobs Act (“TCJA”) Here’s a look at some of the more important changes in the TCJA that affect retirement plans. Except with regard to the disaster-related provisions (which contain special effective dates), the changes are effective for tax years beginning after 2017. Recharacterization of
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