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Final Section 199A Regulations Provide Little Guidance for Skilled Nursing and Assisted Living Facilities

February 13, 2019 199A

The final Section 199A regulations, which were promulgated on January 18, 2019, make several clarifications to the rules regarding specified service trades or businesses (“SSTB”). Over certain taxable income thresholds, SSTBs are not eligible for the Section 199A deduction. The performance of services in the field of health is an…