IRS Guidance on Sec. 199A Deduction (20% of QBI)

The IRS published a lot of guidance this week on the subject. Forbes has an excellent analysis and explanation of this topic. I advise reading it before it goes behind a paywall. The guidance included a safe
harbor for real estate enterprises.
https://www.forbes.com/sites/anthonynitti/2019/01/19/irs-publishes-final-guidance-on-the-20-pass-through-deduction-putting-it-all-together/
OR
https://goo.gl/fFPzoL
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