Carol V. Calhoun
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The Tax Cuts and Jobs Act of 2017 made a number of changes affecting the compensation and benefits that governmental, church, and other tax-exempt organizations can provide to their employees. Given the short time between introduction and passage of the Act, it is not surprising that many of the new provisions are unclear in their application. Moreover, some of them may produce unintended consequences for these organizations.
The PowerPoint slides for the portion of the presentation dealing with the Tax Cuts and Jobs Act of 2017 are below.