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Thanks Bob for another good summary of the new 2018 tax law and rules. It is now starting to be clearer and the repetition and re-review of all of these new provisions in the law are helpful to a complete understanding of the law's implications. Your dedication to education of the A4A community is greatly appreciated and we all are looking forward to continuing the learning process. FYI, there seems to be a lot of misunderstandings out there about the 199A deduction and your clarification is valuable.