Events


06/18/18


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M&T Bank Presents The Good, The Bad and the Ugly of the Tax Reform Act

Date: June 18, 2018

Time: 7:45am - 11:00am

Speaker(s): David S. De JongMark W. SchweighoferSteven A. Widdes

Event Type: Speaking Engagement

Sponsored By: M&T Bank

Location: Gaithersburg Marriott Washingtonian Center, 9715 Washingtonian Center, Gaithersburg, Maryland 20878

The Tax Cuts and Jobs Act is arguably the most significant revision to the Internal Revenue Code since 1954. It brings with it a number of changes affecting individuals and businesses. Stein Sperling tax attorneys David De Jong, and Mark Schweighofer and Estates and Trusts attorney Steven Widdes will cover the tax implications for individuals and businesses and review key implications to estate planning as a results of the Act.

Topics will include

Individual changes including:

  • New tax brackets for individuals;
  • Dramatic changes in itemized deductions;
  • Changes in alimony rules; and more

Estate Planning changes including:

  • Doubling of estate tax unified credit;
  • Impact on gifting;
  • Tax basis considerations;
  • Expanded uses of 529 plans

Business changes including:

  • 21% rate for C corporations;
  • Special deduction for unincorporated businesses;
  • Expanded cost recovery;
  • Expansion of cash basis accounting;
  • Business interest deduction limitation;
  • New operating loss rules; and more

Attachments: Highlights of the Tax Cuts and Jobs Act (.pdf)       

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