Tax Reform: Impact on Retirement and Health and Welfare Plans

Article Excerpt:

President Trump signed into law the “Act to Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018,” commonly referred to as the “Tax Cuts and Jobs Act” (TCJA).

We will give our readers some background surrounding proposed changes which did not materialize and highlights of the new law, as enacted, which affect retirement and health and welfare plans.