On Dec. 22, 2017, President Donald J. Trump signed into law the Tax Cuts and Jobs Act (the Act). The Act is the most comprehensive tax reform package since the Tax Reform Act of 1986. It contains sweeping changes to corporate and individual tax rates, deduction limitations, foreign earnings taxation and the tax treatment of pass-through entities (PTEs) such as S corporations (S corps) and limited liability companies taxed as partnerships or S corps.
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