2019 Year-End Tax Guide

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Marcum Year-End Tax Guide	1
Message from Joe	2
Table of Contents	4
About Marcum LLP	5
The Tax Cuts and Jobs Act: Observations and Startegies After One Tax Season	6
Choice of Entity Under the New Tax Act: C Corporation	18
Qualified Small Business Stock After Tax Reform	20
Research and Development (R&D) Tax Credit:: Applicability and Benefits	23
Opportunity Zones: A Year Later!	25
The “New” Tax Law: Construction Contractor Edition	27
How Was Real Estate Affected by the Tax Cuts and Jobs Act	30
2019 Year-End Tax Planning Strategies for Individuals	34
Gift and Estate Tax Changes under the Tax Cuts and Jobs Act: Transfer More Wealth Tax-Free	38
Modern Updates for the Modern Family	40
TCJA: What Changed for Tax-Exempt Organizations	42
State and Local Tax (“SALT”)	46
Notable Provisions Affecting International Tax	51
Transfer Pricing Update	53
2019 Tax Reference Tables	56
Contributors	60

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