The presenters will share information on the 2017 Tax Cuts and Jobs Act that may affect healthcare organizations. The discussions will focus on the provisions themselves, the status of IRS guidance on the new legislation and best practices for addressing the changes. The statutory provisions to be discussed including Unrelated Business Income (UBI) silo-ing, certain fringe benefit expenses included as UBI, the excise tax on executive compensation, reduced tax rate, net operating loss utilization, and the changes to local lobbying expenditures.