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Qualified Business Income Deduction Guidance Package Released

Despite the ongoing partial government shutdown, the IRS issued four sets of guidance (the Guidance Package) on January 18 related to the new deduction for owners of pass-through entities of up to 20 percent of their...more

The Qualified Business Income Deduction: Proposed Regulations Shed Light on Several Key Issues

The 2017 tax reform bill created a new deduction for owners of pass-through entities (partnerships, LLCs taxed as partnerships, S corporations, and sole proprietorships) of up to 20 percent of their "qualified business...more

New Tax Plan Changes Rules on Health Coverage, Employee Benefits and Executive Compensation

While primarily focused on individual and business tax cuts and reform, the final Republican tax cut bill includes several provisions expected to impact health care coverage and expenses. First, the bill effectively repeals...more

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