On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (TCJA). The TCJA was the most sweeping reform to our tax laws since 1986. Shortly thereafter, I was in San Francisco to give a lecture on some of the changes introduced by the TCJA. I would like each of you to watch the video and comment on three of the changes made by the TCJA to our tax laws. You can comment on something with which you agree or disagree. You could also just comment on something that surprised you, even if you don’t know how you feel about it. I am just looking for your thoughts on three changes made by the TCJA.