Michael Crabtree, J.D., CPA, Partner, was quoted in a Financial Advisor article entitled, "Confusion Surrounds New Pass-Through Income Deduction." The article stated: "'There are several limitations on the deduction involving wages paid and/or assets owned by the business, and there are income limits below which some of these limitations do not apply,' added Mike Crabtree, CPA and partner at the Minneapolis accounting firm Boulay. He maintains that one major complication is that the deduction does not apply to 'reasonable compensation paid to the taxpayer' for services rendered with respect to the business. Tax authorities may question a taxpayer on what portion of income is for their own services and how much is business profit. 'Also, certain types of businesses such as doctors, lawyers, CPAs, consultants and brokers are generally excluded from the deduction unless the taxpayer’s income is below certain thresholds--but the ‘reasonable compensation’ rule still may apply,' Crabtree said." Click here to read the full article.