Tax reform: Additional guidance on pass-through deductions
RECORDED WEBCAST |
The Tax Cuts and Jobs Act includes a provision that allows a 20 percent deduction for certain pass-through owners. Join RSM to examine recently released guidance from the IRS on this new section of the tax code.
During this webcast, our presenters discuss:
- Clarification on the types of businesses that will and won’t qualify for the deduction
- A new “aggregation” regime that can impact the calculation of the allowable deduction
- Computational guidance on issues such as the wage and asset limitation, the treatment of losses, and several other items
- Implications for year-end planning