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Article 11/27/2018

Entity Choice Considerations Under Tax Reform

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The Tax Cuts and Jobs Act (TCJA) generally went into effect on January 1, 2018, and includes some of the largest modifications to the Internal Revenue Code in 31 years. The combined effect of the various elements of the TCJA has transformed the landscape for choice of entity, prompting many taxpayers to re-evaluate the form in which they conduct business. With this paper, we explore several of these factors to help you evaluate the need for a possible change.