Reversions Post-Tax Cut Jobs Act

[ERISAAPPLE]

I suppose the maximum tax rate on the federal level for reversions to a corporation is now 71%.  Is that enough to re-think reversions?  

[QP_Guy]

No.  71% still qualifies as "confiscatory".  

[Mike Preston]

Especially when one considers that the 50% is a non-deductible excise tax.