199A Retirement Problem for Pass Through Owners
Published: July 22, 2021
Tracking Code: 70053
Business Line: Advanced Planning
Category: Business Owners

IRC Section 199A created a new 20 percent deduction for pass-through business owners’ profits, subject to a highly complex set of requirements, thresholds and qualifications. It's clear there is reduced incentive for these owners to make tax-deductible contributions to employer plans.

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