The Tax Cuts and Jobs Act made a few retroactive changes and hundreds of prospective changes. Many of these changes are not particularly well written and, thus, practitioners are not clear as to their application. The Balanced Budget Act of 2018 made scores of retroactive changes. IRS promises clarification, but IRS is slow likes to blow smoke. Congress owes us clarification but, as of yet, is not delivering. In the meanwhile, 2017 filing is upon us. How best to proceed?

• Recent legislative changes retroactive to 2017- How choices made for 2017 could really put the hurt on 2018 and later


• Identification of areas badly in need of guidance


• Why extending affected 2017 returns might be your best friend