The effects of the Tax Cuts and Jobs Acts (TCJA) were in full force while finalizing tax filings this year. Whether the tax filing was for you personally, a dynamic middle market business, or a Fortune 500 corporation, you were affected by the TCJA. Tax rate changes, new deductions for flow through entities, limitations on deductions such as interest expense and state and local taxes, and accounting method changes for businesses, along with many other provisions had to be properly vetted to ensure that our UHY clients deployed the best tax strategy possible. This 2019 planning guide provides an explanation of items to consider as you approach year end. Our professionals will continue to identify relevant tax items and proactively strategize with you.