Under the link below is an article I’ve just published in Tax Notes, a daily federal and state tax information service.  The article is entitled “Section 199A Restructuring:  The Process and its Risks.”

Here’s the link:

https://www.taxnotes.com/tax-notes-today-federal/exemptions-and-deductions/section-199a-restructuring-process-and-its-risks/2019/12/30/2bns1