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Tax overhaul presents opportunities and challenges: Time to gear up for a season of changes

When the Tax Cuts and Jobs Act (TCJA) was enacted, upending tax brackets and delivering other significant changes, one of David Ritter’s clients considered restructuring his business from a partnership to a Subchapter S corporation. “But because of the number of W-2 employees in the business, other provisions of the TCJA meant that it was ...

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