The recently enacted Tax Cuts and Jobs Act (the Act) has been touted as the largest tax reform since 1986. Among its many provisions, the Act adds a new section to the Internal Revenue Code (Section 162(q)) targeting confidentiality agreements in sexual harassment cases. The new section is in response to a realization, in the wake of the #MeToo movement and recent high-profile sexual harassment allegations, that these agreements can silence harassment victims and enable perpetrators to continue their abusive behavior. Continue Reading