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We have received many questions from clients regarding the treatment of pass-through entities (partnerships, LLCs, S corporations and sole proprietorships) under the Tax Cuts and Jobs Act (TCJA).  To help clients understand the new deduction for pass-through entities, we have put together this article.  If you have any questions regarding the treatment of pass-through entities under the TCJA or need assistance in forming, dissolving or administering a pass-through entity, the attorneys at Allison & Mosby-Scott can help.  Please call us at 309-662-5084 or visit our website at www.allisonmosby-scott.com.