Article on Understanding the Tax Cuts and Jobs Act

Samuel A. Donaldson recently posted an Article entitled, Understanding the Tax Cuts and Jobs Act, Wills, Trusts, & Estates Law eJournal (2018). Provided below is an abstract of the Article:

This manuscript summarizes key provisions of the so-called “Tax Cuts and Jobs Act” affecting United States individuals, small businesses, estates, and trusts. It does not cover changes made to pension and retirement accounts, provisions applicable only to certain industries, rules applicable to tax-exempt organizations, international tax reform, or repeal of the individual mandate under the Patient Protection and Affordable Care Act.