Koley Jessen recently hosted a webinar series discussing the implications of the Tax Cuts and Jobs Act. This series walked through various aspects of tax reform to begin considering what changes businesses and individuals might want to make in 2018. Slides for the webinars can be found below. Our team is available to assist you as you begin considering the implications for 2018.

Part 1: General Overview of Tax Reform Implications for Businesses

• Individual Rates for Pass-Through Owners
• C Corporation Rates
• Depreciation and Cost Recovery Changes
• Small Business Reforms
• Changes to Business Deductions and Exclusions
• Changes to Business Credits and Energy Credits

Part 2: Impact of Tax Reform on Business Planning

• Modifications to Estate and Generation-Skipping Transfer Taxes
• Employee Benefits and Compensation Implications
• Exempt Organizations

Part 3: Considering Whether to Convert a Flow Through to a C Corporation

• Review of How C Corporations are Taxed
• Developing a Robust Model for Analysis
• Procedural Requirements and Timing