Cravath partner Andrew W. Needham participated in the New York State Bar Association Tax Section’s 2018 Summer Meeting, which was held on June 22‑24, 2018, in Portland, Maine. Andy spoke on a panel entitled “Aggregate vs. Entity Theory after TCJA,” which discussed the manner in which various provisions of the Tax Cuts and Jobs Act address partnerships using an entity approach, an aggregate approach or a hybrid of the two.