Regional Vice President of Sales The Retirement Plan Company
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Loan & Distribution Specialist AimPoint Pension
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Compass
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Bates & Company, Inc.
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Text of IRS Final Regs: Section 199A Qualified Business Income Deduction (PDF)
Internal Revenue Service [IRS] [Official Guidance] Jan. 21, 2019
247 pages. "This document contains final regulations concerning the deduction for qualified business income under section 199A of the Internal Revenue Code.... The regulations also contain an anti-avoidance rule under section 643 of the Code to treat multiple trusts as a single trust in certain cases, which will affect trusts, their grantors, and beneficiaries. This document also requests additional comments on certain aspects of the deduction."
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