www.klgates.com/us-tax-reform-a-golden-ticket-for-partnerships-and-s-corporations-12-26-2017/
www.stites.com/learning-center/legal-updates/tax-reform-and-sole-proprietorships-partnerships-and-s-corporations
www.jdsupra.com/legalnews/choice-of-entity-are-partnerships-still-49879/
www.cozen.com/news-resources/publications/2018/new-deduction-for-passthrough-entity-owners-complexities-and-planning-opportunities-abound
www.kattenlaw.com/Electing-Out-of-the-New-Partnership-Rules
www.michigantaxblog.com/convert-your-business-c-corporation#page=1
www.lplegal.com/content/making-the-most-your-business-transition.html
See also:
Update:
www.hklaw.com/publications/Recently-Issued-IRS-Snapshot-Provides-Guidance-for-S-Corporation-ESOPs-04-17-2019/
bit.ly/2VD3qhc
www.mintz.com/insights-center/viewpoints/2906/2022-10-24-new-irs-guidance-provides-clarification-and-simplified