Pass-through entities

A perk pitched as a boon for mom-and-pop businesses in President Donald Trump’s tax law could shut out smaller real estate investors while benefiting the industry’s largest property developers.

If Democrats want the wealthy to pay more into the U.S. Treasury, they’ll need to contend with one fact: the rich are very good at dodging taxes.

The IRS has given pass-through businesses and their accountants the long-anticipated final word on how they can claim one of the biggest perks in the 2017 Republican tax overhaul.

The longest government shutdown in U.S. history could cause tens of thousands of businesses to make a tough choice.

When the Tax Cuts and Jobs Act was passed in a whirlwind vote at the end of 2017, significant questions arose about implementation of the new law.

Experts share a host of strategies to put in place before the end of the year to make the most of tax reform.

There has been a lot of confusion about which businesses will qualify for the pass-through deduction and other tax breaks.

How small employers and sole proprietors can maximize tax deductions for coverage.

Practitioners share why communication is critical amid the uncertainty of the TCJA.

Late regs and guidance notwithstanding, there are lots of TCJA-related steps taxpayers should take before Dec. 31.

Tax pros and regulators are wrestling with the complexities of this part of the Tax Cuts and Jobs Act.

Guidance on the Tax Cuts and Jobs Act's pass-through deduction could cause problems for selling sports franchises.

14 steps clients and practitioners should look to improve in 2019.

Hedge fund and private equity managers in Connecticut may have more to like about the state’s novel workaround for a new cap on state and local tax deductions.

Lawmakers approved the measure this spring as a way to get around limits in the new federal tax law on state and local tax deductions.

This handful of provisions from the Tax Cuts and Jobs Act are worth immediate attention.

As we enter into the tax planning stage of the year, the focus shifts to helping clients understand the impact of the Tax Cuts and Jobs Act and optimize their tax positions.

Republicans thought the historic overhaul that slashed taxes would be one of their main campaign selling points ahead of November elections. Instead, Democrats are talking more about the law — and how they want to undo it.

Running a corporation or LLC is different than running a sole proprietorship — and your client’s legal obligations don’t end after filing the formation paperwork.

Experts warn the proposals on qualified business income of pass-throughs are complicated, though.