In this interview, tax and securities law attorney Arthur Meyers
(Choate Hall & Stewart) discusses the key provisions in the Tax Cuts and Jobs Act, the tax reform which took effect in 2018, that affect individual taxation and stock compensation. He covers a range of tax-reform topics, including the changes in the withholding rates, the alternative minimum tax (AMT) provisions, and the new income triggers for the highest rate of long-term capital gains tax. He also explains the new tax-deferral opportunity for stock grants in private companies, plus the end of the performance-based exception to the $1 million corporate tax-deduction limit. The interview is a companion to our popular article
on the topic of tax reform.