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Expert Analysis

Tax Reform's Impacts On Pass-Through Entities

By Wes Sheumaker and Eric Santos (February 26, 2018, 12:57 PM EST) -- The tax reform bill passed at the end of 2017 includes numerous provisions affecting pass-through entities and their owners. These provisions are complex, and create both strategic opportunities and pitfalls for the unwary. In this video, Wes Sheumaker and Eric Santos of Eversheds Sutherland LLP discuss the 20 percent deduction for qualified business income and the limitation on excess business losses....

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