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 complexupon closer examination. This complexity, while frustrating at times, can also provide a lot ofopportunities for planning for senior housing entities.
This series of articles will summarize key areas of the law that could impact senior housing. Thisthird and last installment addresses tax reform impact to individuals and the expansion of thedefinition of a small business in relation to tax accounting methods.