The 20% Pass-Through Deduction – Potential Traps and Planning Opportunities

Norman Lencz presented "The 20% Pass-Through Deduction – Potential Traps and Planning Opportunities" at the New York Estate, Tax, and Financial Planning Conference on Wednesday, September 18, 2019, at the UJA-Federation of New York. The presentation addressed the historic changes to the tax landscape for pass-through entities resulting from the 2017 tax reform legislation, with a focus on planning tips and ideas to maximize use of the new 20% pass-through deduction, as well as an in-depth analysis of the impact of the new rules on the "choice-of-entity" decision.