www.hklaw.com/publications/us-tax-reforms-main-effects-on-real-property-investors-and-developers-12-28-2017/ www.wealthmanagement.com/high-net-worth/tax-reform-and-international-private-clients-part-i www.wealthmanagement.com/high-net-worth/tax-reform-and-international-private-clients-part-ii www.withersworldwide.com/en-gb/us-tax-reforms-the-impact-abroad www.mcguirewoods.com/Client-Resources/Alerts/2018/1/US-Tax-Reform-Reduction-Opportunities-Non-US-Families-Offices-Trusts.aspx www.chinalawinsight.com/tags/us-tax/ Click to access TCJA-S-Corp-Investing.pdf www.ruchelaw.com/publications/a-new-opportunity-for-nonresident-aliens-ownership-in-an-s-corporation goo.gl/bhm7w4 www.kingsleynapley.co.uk/insights/blogs/family-law-blog/us-expats-in-the-uk-the-price-of-divorce-has-just-increased www.withersworldwide.com/en-gb/foreign-grantor-trusts www.withersworldwide.com/en-gb/tax-cuts-and-jobs-act-impact-on-chinese-clients-wealth-and-business-interest-planning hallandwilcox.com.au/us-citizens-president-trumps-tax-reform-us-estate-and-gift-tax/ www.skadden.com/insights/publications/2018/06/quarterly-insights/impact-of-us-tax-reform-crossborder See also: www.jonesday.com/new-us-tax-law-leaves-non-us-person-estate-tax-intact-01-19-2018/ Update: www.ropesgray.com/en/newsroom/alerts/2018/04/IRS-issues-guidance-on-dispositions-of-partnership-interests-by-non-US-investors 0

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 What Is Pass-Through Taxation? See also: goo.gl/n7F4NU F Drops: It is Not a Profane Concept for S Corporations! 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 0

www.orba.com/resources/alert/new-tax-law-brings-big-changes-individual-taxpayers www.shearman.com/en/newsinsights/publications/2017/12/tax-reform-summary-for-family-offices www.paulhastings.com/publications-items/details/?id=eacfed69-2334-6428-811c-ff00004cbded www.ropesgray.com/newsroom/alerts/2017/12/Tax-Reform-Bill-Doubles-Gift-Estate-and-GST-Tax-Exemptions.aspx goo.gl/ov6d1c www.klgates.com/tax-reform-and-investment-management-initial-observations-12-29-2017/ www.duanemorris.com/alerts/congress_passes_tax_bill_temporary_estate_tax_relief_1217.html www.seyfarth.com/publications/TRMA-122217 www.loeb.com/publications-clientalerts-20171222-incometaxprovisionsofthetaxandjobsact www.goulstonstorrs.com/NewsEvents/Advisories?find=163401 www.lewisrice.com/publications/key-provisions-in-the-final-tax-reform-bill-affecting-individuals/ www.stroock.com/publications/new-tax-law-dramatic-estate-gift-and-gst-tax-relief www.hugheshubbard.com/news/recent-changes-to-the-federal-estate-and-gift-tax-law www.stinson.com/Resources/Alerts/2018_Alerts/What_You_Should_Know_About_Estate_and_Gift_Tax_Reform.aspx www.klgates.com/changes-to-federal-estate-gift-and-generation-skipping-transfer-tax-laws-01-04-2018/ www.mwe.com/en/thought-leadership/publications/2017/12/new-tax-bill-estate-gift-generation-skipping Click to access January-2018-T-E-Client-Alert.pdf www.thompsoncoburn.com/insights/publications/item/2018-01-03/new-tax-law-s-doubling-of-estate-tax-exemption-compels-a-review-of-your-estate-plan www.friedfrank.com/siteFiles/Publications/FINAL_010818_ALookattheNewTaxLawandHowItImpactsYou.pdf www.stinson.com/Resources/Alerts/2018_Alerts/Changes_in_the_Tax_Cuts_and_Jobs_Act_of_2017_that_Impact_Individual_Taxpayers_for_Non-Business_Items.aspx www.bakermckenzie.com/en/insight/publications/2017/12/us-tax-reform-provisions-impacting-private-equity www.mwe.com/en/thought-leadership/publications/2018/01/impact-tax-reform-private-equity-ma-transactions www.winston.com/en/thought-leadership/tax-reform-s-impact-on-private-equity-and-m-a.html www.nelsonmullins.com/idea_exchange/alerts/additional_nelson_mullins_alerts/all/key-provisions-of-the-2017-tax-act-for-m-and-a-private-equity-and-real-estate www.cozen.com/news-resources/publications/2017/2017-tax-reform-major-changes-impacting-businesses www.haynesboone.com/alerts/us-tax-legislation-individual-and-passthroughs-provisions goo.gl/f1y5Cs www.bakerbotts.com/ideas/publications/2017/12/tax-reform-act—private-equity www.withersworldwide.com/en-gb/us-tax-reform-single-family-offices-and-considerations-for-2018 www.cozen.com/news-resources/publications/2018/tax-update-big-changes-in-the-estate-and-gift-tax-laws-require-attention www.skadden.com/insights/publications/2018/01/2018-insights/impact-of-new-us-tax-law goo.gl/SBpqqu www.kingsleynapley.co.uk/insights/blogs/family-law-blog/us-expats-in-the-uk-the-price-of-divorce-has-just-increased www.withersworldwide.com/en-gb/us-individuals-apparently-are-more-gilti-than-large-corporations goo.gl/TjsZzG Click to access banking_finance_alert_march_12_2018.pdf www.kramerlevin.com/en/perspectives-search/tax-reform-act-changes-to-cfc-attribution-rules.html Click to access Tax_Insights_April_11_2018%20pdf.pdf www.bakerbotts.com/ideas/publications/2018/april/irs-provides-interim-guidance...