The Tax Cuts and Jobs Act is considered the most sweeping tax law change in decades, and for many individuals and businesses the massive and complex changes will have profound impacts. The treatment of pass-through entities is one of the many areas where the new Act promises to fundamentally change the approach to tax planning for many business owners. The all-new CCH(R) AnswerConnect: Tax Cuts and Jobs Act Impact - Guide to Pass-Through Entities is focused on the major changes made to the tax rules for pass-through entities, including limited liability companies (LLCs), partnerships, S Corporations and sole proprietorships. Currently, the income from these pass-through entities flows through to the individual owners and is taxed at the individual rate. However, the tax landscape for pass-through entities will change considerably under the new tax law.