The monumental passing of the Tax Cuts and Jobs Act (TCJA) is resulting in historic tax reform that impacts nearly every American and business. Most recently, the IRS released new guidance on the changes to the section 163(j) business interest expense limitation. During this webcast, we provide a comprehensive overview of the new rules related to the section 163(j) business interest limitation. We cover the limitation on the deduction of business interest expense, the workings of the carryforward rules and so much more.