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Business Planning Under the Tax Cuts and Jobs Act

The Tax Cuts and Jobs Act Tax Reform, C Corporation, S Corporation, Pass-Through Entities, Business Planning, Tax Planning, Corporate Taxation, International Taxation,

by Jeramie J. Fortenberry, JD, LLM and Andreea Olteanu, JD

On November 16, 2017, the House of Representatives passed their version of a tax reform bill: The Tax Cuts and Jobs Act (the “TCJA”). As expected, voting was divided on party lines, with 227 votes for and 205 votes against the bill. (See this Insight Brief for detailed analysis of that version of the bill.)

In the time between the bill’s first introduction...

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