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FGMK TAX GUIDANCE: Changes to the Meals and Entertainment Deduction under the Tax Cuts and Jobs Act of 2017

On December 22, 2017, the President signed into law the legislation commonly referred to as the Tax Cuts and Jobs Act of 2017 (the “TCJA” or “Act”)[1]. The Act cut the top corporate tax rate from 35% to 21% and the top individual rate from 39.6% to 37%. In addition, the Act modified various provisions …