JD Supra

“Passthrough Deduction” Regulations for RICs Finalized with No Major Changes

On June 24, 2020, the Internal Revenue Service (the “IRS”) and the U.S. Department of Treasury (“Treasury”) issued final regulations (the “Final Regulations”) on the application of the “passthrough ...
AOL

Is the Section 199A Dividend Deduction Right for You? Pros and Cons Explained

SmartAsset and Yahoo Finance LLC may earn commission or revenue through links in the content below. Section 199A dividends are distributions from the profits of domestic real estate investment trusts ...
WITN

Stakeholders and businesses discuss Section 199A with Congressman Greg Murphy

GREENVILLE, N.C. (WITN)- Thursday, businesses and stakeholders gathered alongside Congressman Greg Murphy to discuss past, present, and future effects of Section 199A Deduction. What is Section 199A?
JD Supra

One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part IV – The Qualified Business Income Deduction / Code Section 199A

In this fourth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), Steve Nofziger and I discuss a provision of the Act that impacts pass-through business entities and ...