Samuel A. Donaldson: Understanding the Tax Cuts and Jobs Act

Samuel A. Donaldson, Georgia State University College of Law, has made available for download his detailed article, “Understanding the Tax Cuts and Jobs Act.”   The Abstract is as follows:

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.

Download full article, “Understanding the Tax Cuts and Jobs Act,” by clicking here.

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.