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The Impact of the New Tax Law on Pass-Through Entities
Posted by Claudia Mullen on Tue, Mar 27, 2018 @ 07:06 PM

If there are winners and losers under the new tax reform law, pass-through entities—S corporations, partnerships, LLCs, and sole proprietorships (collectively, pass-through entities)—can count themselves among the winners. The tax reform law introduced as the Tax Cuts and Jobs Act (TCJA) is primarily designed to provide tax cuts for businesses of all types, and it delivers on that goal. It also adds complexity, and in some circumstances, the potential tax savings for C corporations may outpace the savings afforded to pass-through entities. This formerly unorthodox scenario and many other new provisions for pass-through entities require careful study to ascertain the full impact of TCJA on such businesses.

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Topics: Claudia Mullen, Congress, Tax Reform, tax reform bill, pass-through entities

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