USA Understanding 20% deduction pass through entity rule under tax reform act

[Aditi Khatri]

Hello all,
Does anyone have suggestions or any webinars for understanding the following :
1. Section 199A. 20% deduction rule for pass through entiies
2. Which businesses are disqualified under above rule.

I read some articles, but need more clarity, if anyone have suggestions to some great article or webinar to understand this, that would be appreciable.

 

[kirby]

https://www.bdo.com/insights/tax/federal-tax/tax-reform-and-section-199a-deduction