Who Gets 20% Deduction?

To balance the significant drop in the corporate tax rate contained in the Tax Cuts and Jobs Act of 2017, Congress also included a 20% deduction in qualified business income for pass-through entities. This is good news for many S Corps, partnerships, LLCs, and sole proprietorships – but not all of them. Watch this one-hour webinar as Tax Partner Emeritus Mike Koppel smooths out the twisted and complex logic of Section 199A. Don’t miss out on this important information!

Webinar content is intended for educational purposes only. Webinars provide a brief summary based on our understanding and interpretation of current law.  All tax references are to federal tax law only, unless otherwise stated.  The information contained in the webinars is general in nature and is based on authorities that are subject to change.  It is not, and should not be construed as accounting, legal or tax advice or opinion provided by Gray, Gray & Gray, LLP.  The material presented may not be applicable to, or suitable for, specific circumstances or needs, and may require consideration of non-tax factors and tax factors not described herein.  Contact Gray, Gray & Gray or another tax professional prior to taking any action based upon this information.  Changes in tax laws or other factors could affect, on a prospective or retroactive basis the information contained herein; Gray, Gray & Gray assumes no obligation to inform the reader/webinar attendee of any such changes. The material presented is not intended to, and cannot be used to, avoid IRS penalties.  This material supports the marketing and promotion of accounting services.  Seek advice based on your particular circumstances from independent tax, legal accounting, insurance, investment and financial advisors.

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Who Gets 20% Deduction?

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