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Tax Reform's Impacts On Pass-Through Entities

Law360 (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.

Wes Sheumaker is a partner at Eversheds Sutherland LLP in Atlanta, where he serves clients in federal income tax matters, including domestic and international tax...
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