I have 23 years private law practice experience with emphasis in the areas
of Tax Law in Texas and Washington, DC.
program, first established in 1959, is now available through online, interactive instruction, enabling practitioners to receive essential training in the fundamental underpinnings
of tax law in a convenient, accessible format.
I don't know the specifics
of tax law in either state, though, so I don't know how it will work in your case.
As was pointed out on the panel, a lot of that cash is being held overseas because
of the tax laws in the U.S.; it's taxed 30 %.
Not exact matches
Fox said he eventually expects Mexico to produce and export as much as 60 percent
of the marijuana used by those
in the U.S. Fox said cannabis «has to be integrated into NAFTA,» allowing it to be traded across the border «without barrier, without
taxes and limits, only complying with the
law.»
Important factors that could cause actual results to differ materially from those reflected
in such forward - looking statements and that should be considered
in evaluating our outlook include, but are not limited to, the following: 1) our ability to continue to grow our business and execute our growth strategy, including the timing, execution, and profitability
of new and maturing programs; 2) our ability to perform our obligations under our new and maturing commercial, business aircraft, and military development programs, and the related recurring production; 3) our ability to accurately estimate and manage performance, cost, and revenue under our contracts, including our ability to achieve certain cost reductions with respect to the B787 program; 4) margin pressures and the potential for additional forward losses on new and maturing programs; 5) our ability to accommodate, and the cost
of accommodating, announced increases
in the build rates
of certain aircraft; 6) the effect on aircraft demand and build rates
of changing customer preferences for business aircraft, including the effect
of global economic conditions on the business aircraft market and expanding conflicts or political unrest
in the Middle East or Asia; 7) customer cancellations or deferrals as a result
of global economic uncertainty or otherwise; 8) the effect
of economic conditions
in the industries and markets
in which we operate
in the U.S. and globally and any changes therein, including fluctuations
in foreign currency exchange rates; 9) the success and timely execution
of key milestones such as the receipt
of necessary regulatory approvals, including our ability to obtain
in a timely fashion any required regulatory or other third party approvals for the consummation
of our announced acquisition
of Asco, and customer adherence to their announced schedules; 10) our ability to successfully negotiate, or re-negotiate, future pricing under our supply agreements with Boeing and our other customers; 11) our ability to enter into profitable supply arrangements with additional customers; 12) the ability
of all parties to satisfy their performance requirements under existing supply contracts with our two major customers, Boeing and Airbus, and other customers, and the risk
of nonpayment by such customers; 13) any adverse impact on Boeing's and Airbus» production
of aircraft resulting from cancellations, deferrals, or reduced orders by their customers or from labor disputes, domestic or international hostilities, or acts
of terrorism; 14) any adverse impact on the demand for air travel or our operations from the outbreak
of diseases or epidemic or pandemic outbreaks; 15) our ability to avoid or recover from cyber-based or other security attacks, information technology failures, or other disruptions; 16) returns on pension plan assets and the impact
of future discount rate changes on pension obligations; 17) our ability to borrow additional funds or refinance debt, including our ability to obtain the debt to finance the purchase price for our announced acquisition
of Asco on favorable terms or at all; 18) competition from commercial aerospace original equipment manufacturers and other aerostructures suppliers; 19) the effect
of governmental
laws, such as U.S. export control
laws and U.S. and foreign anti-bribery
laws such as the Foreign Corrupt Practices Act and the United Kingdom Bribery Act, and environmental
laws and agency regulations, both
in the U.S. and abroad; 20) the effect
of changes
in tax law, such as the effect of The Tax Cuts and Jobs Act (the «TCJA») that was enacted on December 22, 2017, and changes to the interpretations of or guidance related thereto, and the Company's ability to accurately calculate and estimate the effect of such changes; 21) any reduction in our credit ratings; 22) our dependence on our suppliers, as well as the cost and availability of raw materials and purchased components; 23) our ability to recruit and retain a critical mass of highly - skilled employees and our relationships with the unions representing many of our employees; 24) spending by the U.S. and other governments on defense; 25) the possibility that our cash flows and our credit facility may not be adequate for our additional capital needs or for payment of interest on, and principal of, our indebtedness; 26) our exposure under our revolving credit facility to higher interest payments should interest rates increase substantially; 27) the effectiveness of any interest rate hedging programs; 28) the effectiveness of our internal control over financial reporting; 29) the outcome or impact of ongoing or future litigation, claims, and regulatory actions; 30) exposure to potential product liability and warranty claims; 31) our ability to effectively assess, manage and integrate acquisitions that we pursue, including our ability to successfully integrate the Asco business and generate synergies and other cost savings; 32) our ability to consummate our announced acquisition of Asco in a timely matter while avoiding any unexpected costs, charges, expenses, adverse changes to business relationships and other business disruptions for ourselves and Asco as a result of the acquisition; 33) our ability to continue selling certain receivables through our supplier financing program; 34) the risks of doing business internationally, including fluctuations in foreign current exchange rates, impositions of tariffs or embargoes, compliance with foreign laws, and domestic and foreign government policies; and 35) our ability to complete the proposed accelerated stock repurchase plan, among other thin
tax law, such as the effect
of The
Tax Cuts and Jobs Act (the «TCJA») that was enacted on December 22, 2017, and changes to the interpretations of or guidance related thereto, and the Company's ability to accurately calculate and estimate the effect of such changes; 21) any reduction in our credit ratings; 22) our dependence on our suppliers, as well as the cost and availability of raw materials and purchased components; 23) our ability to recruit and retain a critical mass of highly - skilled employees and our relationships with the unions representing many of our employees; 24) spending by the U.S. and other governments on defense; 25) the possibility that our cash flows and our credit facility may not be adequate for our additional capital needs or for payment of interest on, and principal of, our indebtedness; 26) our exposure under our revolving credit facility to higher interest payments should interest rates increase substantially; 27) the effectiveness of any interest rate hedging programs; 28) the effectiveness of our internal control over financial reporting; 29) the outcome or impact of ongoing or future litigation, claims, and regulatory actions; 30) exposure to potential product liability and warranty claims; 31) our ability to effectively assess, manage and integrate acquisitions that we pursue, including our ability to successfully integrate the Asco business and generate synergies and other cost savings; 32) our ability to consummate our announced acquisition of Asco in a timely matter while avoiding any unexpected costs, charges, expenses, adverse changes to business relationships and other business disruptions for ourselves and Asco as a result of the acquisition; 33) our ability to continue selling certain receivables through our supplier financing program; 34) the risks of doing business internationally, including fluctuations in foreign current exchange rates, impositions of tariffs or embargoes, compliance with foreign laws, and domestic and foreign government policies; and 35) our ability to complete the proposed accelerated stock repurchase plan, among other thin
Tax Cuts and Jobs Act (the «TCJA») that was enacted on December 22, 2017, and changes to the interpretations
of or guidance related thereto, and the Company's ability to accurately calculate and estimate the effect
of such changes; 21) any reduction
in our credit ratings; 22) our dependence on our suppliers, as well as the cost and availability
of raw materials and purchased components; 23) our ability to recruit and retain a critical mass
of highly - skilled employees and our relationships with the unions representing many
of our employees; 24) spending by the U.S. and other governments on defense; 25) the possibility that our cash flows and our credit facility may not be adequate for our additional capital needs or for payment
of interest on, and principal
of, our indebtedness; 26) our exposure under our revolving credit facility to higher interest payments should interest rates increase substantially; 27) the effectiveness
of any interest rate hedging programs; 28) the effectiveness
of our internal control over financial reporting; 29) the outcome or impact
of ongoing or future litigation, claims, and regulatory actions; 30) exposure to potential product liability and warranty claims; 31) our ability to effectively assess, manage and integrate acquisitions that we pursue, including our ability to successfully integrate the Asco business and generate synergies and other cost savings; 32) our ability to consummate our announced acquisition
of Asco
in a timely matter while avoiding any unexpected costs, charges, expenses, adverse changes to business relationships and other business disruptions for ourselves and Asco as a result
of the acquisition; 33) our ability to continue selling certain receivables through our supplier financing program; 34) the risks
of doing business internationally, including fluctuations
in foreign current exchange rates, impositions
of tariffs or embargoes, compliance with foreign
laws, and domestic and foreign government policies; and 35) our ability to complete the proposed accelerated stock repurchase plan, among other things.
If you remove the need to income split by
taxing the family unit
of those
in married or living common -
law relationships and then adopt a flat
tax for everyone — say 20 % — there really is no need for small business to incorporate, except for perhaps liability issues.
the impact
of investment (including changes
in interest rates), economic (including inflation, recent changes
in tax law, rapid changes
in commodity prices and fluctuations
in foreign currency exchange rates) and underwriting market conditions;
Adjusted shareholders» equity is shareholders» equity excluding net unrealized investment gains (losses), net
of tax, included
in shareholders» equity, net realized investment gains (losses), net
of tax, for the period presented, the effect
of a change
in tax laws and
tax rates at enactment (excluding the portion related to net unrealized investment gains (losses)-RRB-, preferred stock and discontinued operations.
The outside firm can often cost less than the salary and benefits
of a full - time employee and, at the same time, you may be getting a higher level
of advice from a CPA or a
tax accountant, the latter
of whom usually is a licensed CPA and a lawyer specializing
in tax law.
In his 2015 book «Rewriting the Rules
of the American Economy,» Stiglitz said that the normalization
of shareholder primacy was solidified under the Reagan administration through changes to federal income
tax law and securities
law, including relaxed antitrust
laws.
changes
in U.S.
tax laws or
in the
tax laws of other jurisdictions where the Company operates could adversely impact the Company; and
Core income (loss) is consolidated net income (loss) excluding the after -
tax impact
of net realized investment gains (losses), discontinued operations, the effect
of a change
in tax laws and
tax rates at enactment, and cumulative effect
of changes
in accounting principles when applicable.
For fear
of losing business, some lawyers are wary
of referring clients to other attorneys, even if they have expertise
in a particular area, such as
tax law.
The narrative reveals more about today's hyper - partisan discourse than about the reality
of the new
tax law, which is likely to affect jobs and the economy
in important ways that don't fit either party's talking points.
In the Oval Office, President Trump signs the Republican - back
tax bill with sweeping reforms into
law, as well as bills for missile defense and the short - term funding
of the government to avoid a shutdown.
The banking system was hyper - competitive and quick to take risks
in pursuit
of profits; policymakers aggressively pushed homeownership through measures such as
tax breaks for mortgage interest payments; and weak recourse
laws let mortgage defaulters off the hook.
The Institute on Taxation and Economic Policy estimates that the richest 5 %
of Americans will receive more than half
of the benefits
of the new federal
tax law in 2019, and the richest 1 %
of Americans will receive more than a quarter
of the benefits.
MACARTHUR: We've done some modeling
of the new
tax laws and their impact on deals
in the U.S, and we found that it's absolutely going to be a positive.
As for the broader effects
of the GOP
tax law, Pfizer said that it would pay $ 15 billion
in taxes over the next eight years
in order to repatriate overseas cash as its effective
tax rate falls from about 20 % to 17 %.
This year, Airbnb expects $ 850 million
in revenue and an operating loss
of about $ 150 million as it pushes to expand its services to new parts
of the world and fights regulators over
taxes and lodging
laws.
The company was founded
in Chicago but recently moved to Indiana after the state
of Illinois toughened
laws on collecting sales
tax from online merchants.
But the most important one is this: the 1986
tax act was passed after a long legislative process by bipartisan majorities
in both houses
of Congress, and became the
law of the land.
Income -
tax - evasion rates in Argentina are roughly 60 percent, and evasion of the value - added tax is roughly 40 percent, according to Marcelo Bergman, a professor at Mexico City's Center for Economic Research and Teaching and the author of Tax Evasion and the Rule of Law in Latin Ameri
tax - evasion rates
in Argentina are roughly 60 percent, and evasion
of the value - added
tax is roughly 40 percent, according to Marcelo Bergman, a professor at Mexico City's Center for Economic Research and Teaching and the author of Tax Evasion and the Rule of Law in Latin Ameri
tax is roughly 40 percent, according to Marcelo Bergman, a professor at Mexico City's Center for Economic Research and Teaching and the author
of Tax Evasion and the Rule of Law in Latin Ameri
Tax Evasion and the Rule
of Law in Latin America.
Those who want to contribute annually to a Roth but exceed the income cap may also take advantage
of a loophole
in the
tax law by doing a backdoor conversion, which entails contributing money to a traditional, nondeductible IRA each year and then immediately converting it into a Roth.
Apple turned to
tax avoidance experts at the
law firm Appleby for that advice, according to emails disclosed
in a huge leak
of financial documents known as the Paradise Papers, the New York Times and BBC reported on Monday.
«As phenomenal as the generosity the Zuckerbergs are showing is, it comes against the background
of the remarkably generous
tax treatment he has gotten for the wealth he has earned,» says Brian Galle, a professor
of law at Georgetown University and a specialist
in tax issues.
WASHINGTON — Because
of substantial wage growth, bonuses, and other positive economic factors, the Republican
tax law is gaining
in popularity with the American public after initially negative reviews, which is becoming a problem for Democrats looking to run on a cohesive economic message
in 2018.
We previously calculated how much a a family
of four might save on
taxes in 2018 if the House's current proposal became
law.
Such risks, uncertainties and other factors include, without limitation: (1) the effect
of economic conditions
in the industries and markets
in which United Technologies and Rockwell Collins operate
in the U.S. and globally and any changes therein, including financial market conditions, fluctuations
in commodity prices, interest rates and foreign currency exchange rates, levels
of end market demand
in construction and
in both the commercial and defense segments
of the aerospace industry, levels
of air travel, financial condition
of commercial airlines, the impact
of weather conditions and natural disasters and the financial condition
of our customers and suppliers; (2) challenges
in the development, production, delivery, support, performance and realization
of the anticipated benefits
of advanced technologies and new products and services; (3) the scope, nature, impact or timing
of acquisition and divestiture or restructuring activity, including the pending acquisition
of Rockwell Collins, including among other things integration
of acquired businesses into United Technologies» existing businesses and realization
of synergies and opportunities for growth and innovation; (4) future timing and levels
of indebtedness, including indebtedness expected to be incurred by United Technologies
in connection with the pending Rockwell Collins acquisition, and capital spending and research and development spending, including
in connection with the pending Rockwell Collins acquisition; (5) future availability
of credit and factors that may affect such availability, including credit market conditions and our capital structure; (6) the timing and scope
of future repurchases
of United Technologies» common stock, which may be suspended at any time due to various factors, including market conditions and the level
of other investing activities and uses
of cash, including
in connection with the proposed acquisition
of Rockwell; (7) delays and disruption
in delivery
of materials and services from suppliers; (8) company and customer - directed cost reduction efforts and restructuring costs and savings and other consequences thereof; (9) new business and investment opportunities; (10) our ability to realize the intended benefits
of organizational changes; (11) the anticipated benefits
of diversification and balance
of operations across product lines, regions and industries; (12) the outcome
of legal proceedings, investigations and other contingencies; (13) pension plan assumptions and future contributions; (14) the impact
of the negotiation
of collective bargaining agreements and labor disputes; (15) the effect
of changes
in political conditions
in the U.S. and other countries
in which United Technologies and Rockwell Collins operate, including the effect
of changes
in U.S. trade policies or the U.K.'s pending withdrawal from the EU, on general market conditions, global trade policies and currency exchange rates
in the near term and beyond; (16) the effect
of changes
in tax (including U.S. tax reform enacted on December 22, 2017, which is commonly referred to as the Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personn
tax (including U.S.
tax reform enacted on December 22, 2017, which is commonly referred to as the Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personn
tax reform enacted on December 22, 2017, which is commonly referred to as the
Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personn
Tax Cuts and Jobs Act
of 2017), environmental, regulatory (including among other things import / export) and other
laws and regulations
in the U.S. and other countries
in which United Technologies and Rockwell Collins operate; (17) the ability
of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result
in the imposition
of conditions that could adversely affect the combined company or the expected benefits
of the merger) and to satisfy the other conditions to the closing
of the pending acquisition on a timely basis or at all; (18) the occurrence
of events that may give rise to a right
of one or both
of United Technologies or Rockwell Collins to terminate the merger agreement, including
in circumstances that might require Rockwell Collins to pay a termination fee
of $ 695 million to United Technologies or $ 50 million
of expense reimbursement; (19) negative effects
of the announcement or the completion
of the merger on the market price
of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted
in their operation
of their businesses while the merger agreement is
in effect; (21) risks relating to the value
of the United Technologies» shares to be issued
in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability
of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personnel.
Thousands
of people gathered outside the Economy Ministry building
in Budapest on Sunday to protest a proposed
law which would
tax people based on their Internet usage.
The estimates
in the chart show how
tax reform might affect an American family
of four if the Senate's
tax plan becomes
law:
The Conflict:
In June, the government of California passed a law requiring online retailers with offices or employees located in - state to collect sales ta
In June, the government
of California passed a
law requiring online retailers with offices or employees located
in - state to collect sales ta
in - state to collect sales
tax.
In addition to the factors impacting the year - over-year changes in quarterly GAAP pretax income, GAAP EPS for 1Q18 was further affected by a lower number of shares primarily reflecting share repurchases in 2017 and the impact of a lower tax rate in 1Q18 resulting from the Tax Reform La
In addition to the factors impacting the year - over-year changes
in quarterly GAAP pretax income, GAAP EPS for 1Q18 was further affected by a lower number of shares primarily reflecting share repurchases in 2017 and the impact of a lower tax rate in 1Q18 resulting from the Tax Reform La
in quarterly GAAP pretax income, GAAP EPS for 1Q18 was further affected by a lower number
of shares primarily reflecting share repurchases
in 2017 and the impact of a lower tax rate in 1Q18 resulting from the Tax Reform La
in 2017 and the impact
of a lower
tax rate in 1Q18 resulting from the Tax Reform L
tax rate
in 1Q18 resulting from the Tax Reform La
in 1Q18 resulting from the
Tax Reform L
Tax Reform
Law.
Make smart
tax elections Under the
tax law, most expenses incurred
in business are deductible, while most income is taxable (there are,
of course, some exceptions).
A
law passed
in 2007 and beginning
in May will require teachers to certify students» working knowledge
of banking,
taxes, investing, loans and more.
[W] e always see with these types
of laws, the politicians couch them
in terms
of the need for regulation for things like «protecting
tax revenue» or «safety standards,»» writes Mike Masnick.
Following is a look at how blue collar workers
in a number
of occupations, from food preparation workers to power plant operators, could see their
taxes change next year if the
tax plan becomes
law.
The U.S. House
of Representatives approved the final version
of a GOP - backed
tax plan Tuesday that would overhaul the nation's
tax laws for the first time
in decades.
Other factors that may affect the timing
of a sale are availability
of bank financing, interest rate trends, changes
in tax law, and the general economic climate.
The two - month temporary extension
of the payroll
tax cut was finally signed into
law, keeping an average
of $ 40 per paycheck
in the pocket
of working Americans.
«Having assets
in all three buckets provides tremendous flexibility to choose where to withdraw funds to take advantage
of whatever
tax laws may exist
in the future,» he said.
The reform to the
tax system signed into
law by President Donald Trump on Dec. 22 will force the British lender to reduce the value
of its deferred
tax assets, prompting it to take a one - off charge
in its results for the 12 months to the end
of December.
The policy as it stands today provides relief to working parents by giving them a non-refundable
tax credit
of up to $ 1,000 annually, and it has had bipartisan support since it became
law in 1997.
The new
tax law includes a corporate
tax rate
of 21 percent, down from 35 percent
in an effort to make the U.S. more competitive globally.
The most sweeping overhaul
of the healthcare system
in decades and the signature domestic accomplishment
of President Barack Obama's first term, the healthcare
law set up health insurance exchanges and
tax - credit subsidies to help people afford insurance premiums.
During his first State
of the Union address
in February, Trump said that Congress had «repealed the core
of disastrous Obamacare,» citing the nixing
of the health
law's individual mandate (which requires Americans to either carry insurance or pay a
tax penalty) that passed alongside the recent GOP
tax overhaul.
Inter IKEA Systems B.V., the Dutch company at the heart
of the investigation, said
in a statement: «Inter IKEA Group including its subsidiary Inter IKEA Systems B.V. is committed to paying
taxes in accordance with
laws and regulations wherever we operate.
Apple on Wednesday made a slew
of announcements about its investment
in and contribution to the U.S. economy
in part because
of the new
tax law.
Prior to passage
of the GOP
tax plan, many feared how the changes to the
tax law could impact retirement funds and 401 (k) s
in particular.