The Tax Cuts and Jobs Act of 2017 (TCJA) and Its Impact on Investors, Their Trusts, Investment Entities, Retirement Plans and Estates -- Part 2 Business Tax Reform and Compensation Reforms

This article is the second and third part of a three-part article which reviews the Tax Cuts and Jobs Act of 2017 (TCJA) and its impact on Investors, their trusts, investment entities, retirement plans and estates, and also tracks its legislative history through Congress. Part 2 of this article examines the business tax reforms and Part 3 examines the compensation reforms. Part 1 was submitted to SSRN and examines the tax reform's broad impact on individual investors