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Everything Old is New Again

Drafting tips under the Tax Cuts and Jobs Act.

In the wake of the Tax Cuts and Jobs Act of 2017 (the Act),1 which became effective on Jan. 1, 2018, we find ourselves faced with arguably the most significant changes to the U.S. Tax Code since 1986. As a result, we’re flooded with information as to how to respond and how best to advise our clients going forward. Memories of the Economic Growth and Tax Relief Reconciliation Act from 2001, and of the American Taxpayer Relief Act from 2013 (not to mention the 2010 Tax Act that

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