Alan Kornstein speaks at The Definitive Tax Cuts & Jobs Act Seminar organized by the New Jersey Chapter of the National Association of Tax Professionals (NATP). His presentation addressed choice of entity implications of the 2017 federal tax reform legislation, with particular emphasis on the brand new provision by which individuals will be entitled to deduct up to 20% of “qualified business income” earned through partnerships, S corporations, disregarded entities or sole proprietorships, subject to numerous exceptions and limitations.
5.17.2018