Tax Reform 101 for Senior Housing Developers, Part 3
As with any tax change, what may seem simple on the surface tends to be much more complex upon closer examination. This complexity, while frustrating at times, can also provide a lot of opportunities for planning for senior housing entities.
This series of articles will summarize key areas of the law that could impact senior housing. This third and last installment addresses tax reform impact to individuals and the expansion of the definition of a small business in relation to tax accounting methods.