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2018 Tax Cuts and Jobs Act

 

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Free On Demand Program


What All California Attorneys Should Know About the Tax Cuts and Jobs Act

This program covers the provisions of the Tax Cuts and Jobs Act that will impact taxation of you and your clients. From tax considerations in choosing an entity for your firm to changes to business deductions and exemptions, the most important changes will be explained. In addition, we will cover changes impacting multinational businesses that could have an effect on you or your clients.

 

Summaries of the Tax Cuts and Jobs Act

Wallet

The following articles, published by CEB in its periodical Reporters, summarize the recent tax law changes. The articles provide in-depth analysis of the qualified business income deduction for passthrough entities and estate planning implications of the legislation.

A Summary of HR 1 (aka the Tax Cuts and Jobs Act)
Marilyn Barrett

Barrett, A Summary of HR 1 (aka the Tax Cuts and Jobs Act), 39 CEB Cal Bus L Rep 64 (Jan. 2018)

Just Passing Through on a Bridge Too Far: Deduction for
Qualified Business Income and $10 Million Estate Tax Exclusion Expire in 2016

Robert Denham

Denham, Just Passing Through on a Bridge Too Far: Deduction for Qualified Business Income and $10 Million Estate Tax Exclusion Expire in 2016, 39 CEB Est Plan Rep 108 (Feb. 2018)

Overview of Select “Tax Cuts and Jobs Act” Provisions Relevant to the Real Estate Industry
Erik C. Loomis and Laura L. Luko

Loomis & Luko, Overview of Select “Tax Cuts and Jobs Act” Provisions Relevant to the Real Estate Industry, 41 CEB Real Prop L Rep 29 (Mar. 2018)


Changes to existing federal tax law affecting pass-through entities (including limited liability companies)-in particular, the addition of new IRC §199A-are among the most significant changes for your clients. CEB has published a detailed analysis of IRC §199A, by Phillip L. Jelsma, of Crosbie Gliner Schiffman Southard & Swanson LLP, San Diego, in this supplement to CEB's renowned title, Forming and Operating California Limited Liability Companies

The Pass-Through Provisions of the Tax Cuts and Jobs Act

research and analysis

laptop and checked checklist

The following chart (also included in Mr. Jelsma’s article above) will help you analyze the complex provisions of new IRC §199A and determine how the new section can benefit your clients.

Summary of IRC §199A Deduction for Qualified Business Income of Pass-Through Entities

Calculator and bar graph

The following table lists all the Internal Revenue Code sections affected and added by the Tax Cuts and Jobs Act, with short descriptions of the changes.

Table of IRC Sections Affected By the Tax Cuts and Jobs Act

Videos

Carol A. Johnston and Marc L. Sallus

Carol A. Johnston, Katten Muchin Rosenman LLP, Los Angeles, and Marc L. Sallus, Oldman, Cooley, Sallus, Birnberg & Coleman, on effects of the Tax Cuts and Jobs Act on estate planning.
The Tax Cuts and Jobs Act and Estate Planning

 

Marc S. Tovstein and Hon. Gale P. Hickman

Marc S. Tovstein, Tovstein & Kraetzer, Irvine, and Hon. Gale P. Hickman (Ret.), Hickman & Carrillo, Orange, discuss the elements of the Tax Cuts and Jobs Act that will impact family law practitioners.
The Tax Cuts and Jobs Act and Family Law

 

Benjamin Berk and Gerald V. Niesar

Benjamin Berk, Arnold & Porter, San Francisco, and Gerald V. Niesar, Nisar & Vestal LLP, San Francisco, discuss the impact of the Tax Cuts and Jobs Act on business law.
The Tax Cuts and Jobs Act and Business Law