In late January, ATBS President & CEO Todd Amen led a presentation of his company’s findings after conducting a thorough review of the Tax Cuts and Jobs Act of 2017. Todd brought together an experienced team to look into the revisions of the new tax laws and how they apply to owner-operators and company drivers. ATBS has shared the presentation with the Dart Network Podcast, and we have divided it up into a five-part series. In Part 1, Todd focuses on what the changes will mean to sole proprietors, LLCs, trucking business under a corporate structure and those businesses considered pass-through entities. Todd also sets the stage by noting what he currently sees in the industry and what the changes could mean for opportunities in the industry.