The implications of the 2017 Tax Reform are coming into focus as proposed regulations have recently been issued. To help business owners effectively plan for 2018 taxes, we’ve narrowed down the top five planning tips that you should review and consider over the next few months. These provisions will require business owners to look at year-end tax planning in a whole new light. While the 2018 tax season may seem far away, it will approach quickly. The more you prepare for these changes now, the better.