How will the 2017 tax reform affect small-business employers' formation of retirement plans?

What do you think about how Congress's H.R. 1, including its changes about how a business's income passes through to owners, will affect small-business employers' desire and willingness to create retirement plans?

First impression, I'm optimistic that the limitations on service businesses for pass through will mean a limited impact on plans. 

RatherBeGolfing, thanks.

Anyone with a different view?

Loan administration deserves another look as well

Another idea I read suggested that the $10,000 limit on a deduction for State and local income taxes might motivate a business owner to use a retirement plan to reduce her income to reduce the undeductible portion of her State and local income taxes.

Is that realistic?

Under the soon-to-be new tax law, if a specified service business is a service business for which the reputation or skill of one or more employees or owners is the business’s principal asset, which small businesses don’t fall into that definition?