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The Tax Cuts and Jobs Act of 2017: Employee Benefit and Fringe Benefit Provisions

Alert February 14, 2018

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  • The Tax Cuts and Jobs Act of 2017 Employee Benefit and Fringe Benefit Provisions

The Tax Cuts and Jobs Act of 2017: Employee Benefit and Fringe Benefit Provisions

February 14, 2018, Covington Alert

The Tax Cuts and Jobs Act of 2017 (the “Act”) became Pub. Law 115-97 on December 22, 2017. Many of its more startling provisions have become well known since then. Of less dramatic impact are several provisions affecting qualified employer plans, fringe benefits, and certain kinds of compensation. These provisions are described in this client alert. This client alert also briefly describes changes to the Affordable Care Act wrought by the Act.

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