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13 Plan Form

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afternoon for those of you who are in moldova today's lecture on section 199a 678 trusts and complex trusts was canceled for lack of interest but then it was reinstated for lack of planning to cancel it in time today we're going to talk about an important income tax provision section 199 capital a wasn't room for it otherwise so they had to make a new subsection capital a stands for pain in the donkey this provision gives you a 20 tax deduction for qualified business income what happened was that the corporate tax came down to 21 and all the people who pay income tax on business income were going to be very jealous and not vote for their favorite politicians anymore so we all got together and decided to come up with a new tax deduction that if you have a business and it meets certain requirements then you will pay tax only based upon 80 of the otherwise applicable rate but if you're really really rich and you make a lot of money you better make sure that

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