Tax Bulletin 2018-1: Summary of New Tax Reform Provisions

The passage merely outlines statutory tax changes and provides a generic example of a pass‑through deduction. It contains no specific actors, transactions, or allegations that could be pursued as an i Describes the $100,000 phase‑out threshold for qualified business income deduction. Provides a numeric example for a married couple with a sole‑proprietorship. Notes changes to Roth IRA recharacteriz