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Proposed Regulations under Section 199A (i.e. The 20% Pass-Through Deduction) were released this morning, and can be found here: https://www.irs.gov/pub/irs-drop/reg-107892-18.pdf. There will be a public hearing on the rules on October 16th.
The Tax Advisory Group will be reviewing the regulations and providing additional information in the coming days. Additionally, we will pass along related updates as they unfold.
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