When Congress passed the “Tax Cuts and Jobs Act” (TCJA) in late 2017, it represented the most substantial tax reform legislation since 1986, and businesses are having to consider a vast array of new provisions that must be considered for year-end planning.

When Congress passed the “Tax Cuts and Jobs Act” (TCJA) in late 2017, it represented the most substantial tax reform legislation since 1986. Year-end planning for individuals can be challenging considering all the many new changes.