There have been a number of important state and federal tax law changes implemented over the past few years. Key among these are the Tax Cuts and Jobs Act and the SECURE Act. These laws have far-reaching effects for small business owners and IRS guidance continues to be released to clarify how they must be applied. Attorney Doug Smith will provide an update on several aspects of these laws that affect small business owners, as well as workers in the gig economy. The discussion will cover choice of entity, employer retirement plans, changes in state sales tax laws, qualified business income, rental real estate, succession planning, and a variety of related topics.