The 2018 Marcum Tax Guide is unlike any prior year's. This year we focus on the Tax Cuts and Jobs Act (TCJA) enacted in the waning days of 2017. The TCJA implemented radically new tax provisions affecting both businesses and individuals, with an emphasis on rate reductions, new and complex deductions, and elimination of significant individual itemized deductions.

Though the tax law is complex, our TCJA team has focused on enabling our professionals to advise clients how to best take advantage of these new provisions for their businesses and personally. Marcum's more than 600 tax professionals have mastered the new rules, even as the IRS issues new regulations and guidance. Many important provisions remain unsettled as continuing guidance is issued almost daily.

After your review of the Marcum Tax Guide, we suggest you discuss your unique personal and business situations with your Marcum Tax Advisor.

Together we can:

• Identify strategies that can reduce your tax liability.
• Examine how new strategies can prove beneficial.
• Evaluate different tax planning scenarios.
• Plan for estate and gift tax options for preserving wealth.
• Determine how tax laws and planning strategies discussed in this Guide may apply to you.