Tax Reform Provides Boost To Small Business Retirement Plans
The Tax Cuts and Jobs Act (TCJA) was signed into law by President Trump near the end of 2017 and it mostly took effect in 2018. While the TCJA impacts almost every single individual taxpayer to some degree, the changes also significantly impact corporations and small businesses.
Hopkins, Jamie Patrick, "Tax Reform Provides Boost To Small Business Retirement Plans" (2018). Faculty Publications. 910.