The Tax Cuts and Jobs Act of 2017 (TCJA) and Its Impact on Investors, Their Trusts, Investment Entities, Retirement Plans and Estates -- Part 1 Tax Reform for Individuals

42 Pages Posted: 30 Nov 2018

Date Written: June 30, 2018

Abstract

This article is the first of three parts (Part 1) and examines the Tax Cuts and Jobs Act of 2017 and its impact on investors and their investment entities, retirement plans, trusts and estates and also tracks its legislative history through Congress. This article focuses on the tax reform's impact on individuals and the second article submitted to SSRN discusses business tax reform (Part 2) and compensation reforms (Part 3).

Keywords: Tax Cuts and Jobs Act of 2017, TCJA, Investors, Trusts, Investment Entities, Retirement Plans, Estates, Tax Rates, Capital Gains, Dividends, AMT, Cost Basis Reporting, Financial Products, Carried Interests, Excess Business Losses, Personal Exemptions, Standard Deduction, SALT, Itemized Deductions

JEL Classification: K34, M$!

Suggested Citation

Marsan, Dean, The Tax Cuts and Jobs Act of 2017 (TCJA) and Its Impact on Investors, Their Trusts, Investment Entities, Retirement Plans and Estates -- Part 1 Tax Reform for Individuals (June 30, 2018). Journal of Taxation of Financial Products, Vol. 15, No. 4, 2018. Available at SSRN: https://ssrn.com/abstract=3292280

Dean Marsan (Contact Author)

FATCA Consultant--Florida ( email )

FL
United States
917.669.9422 (Phone)

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