Mar 27, 2018 - Section 199A implications for cooperatives under appropriations legislation

Apr 20, 2020 - Final regulations, section 199A treatment for deductions involving REITs and RICs; OIRA review completed

Mar 6, 2020 - Final regulations pending OIRA review: Section 199A treatment for deductions involving REITs and RICs

Apr 16, 2019 - Correcting amendments, final regulations under section 199A

Apr 3, 2019 - Regulations pending OIRA review: Domestic production activities deduction for agricultural, horticultural cooperatives (section 199A(g))

Feb 5, 2019 - KPMG report: Changes in corrected final regulations under section 199A

Feb 4, 2019 - Final regulations under section 199A released to Federal Register

Feb 1, 2019 - Final regulations under section 199A; new version reflects changes

Jan 24, 2019 - KPMG report: Analysis and observations of final section 199A regulations

Jan 18, 2019 - Final regulations under section 199A (20% deduction), text released by IRS

Jan 17, 2019 - OIRA review completed, final regulations under section 199A (20% deduction)

Dec 14, 2018 - Regulations pending OIRA review, section 199A and 20% deduction for passthrough business income

Aug 5, 2019 - Corrections to proposed regulations under section 199A, concerning cooperatives

Jun 18, 2019 - Proposed regulations: Rules under section 199A for cooperatives and patrons (text of regulations)

Apr 3, 2019 - Regulations pending OIRA review: Domestic production activities deduction for agricultural, horticultural cooperatives (section 199A(g))

Dec 14, 2018 - Regulations pending OIRA review, section 199A and 20% deduction for passthrough business income

Oct 8, 2018 - KPMG report: Proposed regulations under section 199A

Aug 10, 2018 - Proposed regulations under section 199A released for publication in Federal Register

Aug 8, 2018 - Initial impressions: Proposed regulations, IRS guidance for section 199A and 20% deduction for passthrough qualified business income

Aug 8, 2018 - Proposed regulations: Section 199A, 20% deduction for passthrough qualified business income (text of regulations)

Aug 8, 2018 - Initial impressions: Notice 2018-64, IRS guidance for section 199A and 20% deduction for passthrough qualified business income

Aug 8, 2018 - Notice 2018-64: Guidance on 20% deduction under section 199A, issued with proposed regulations

Sep 24, 2019 - Rev. Proc. 2019-38: Section 199A “safe harbor” for rental real estate

Jun 20, 2019 - IRS updates FAQs, QBI deduction for cooperatives and patrons

Mar 13, 2019 - JCT overview of section 199A deduction, qualified business income

Aug 8, 2018 -  Proposed regulations on new deduction, FAQs, and Notice 2018-64

Aug 8, 2018 - Separate guidance for cooperatives expected under section 199A 

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