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Key’s quarterly survey reveals how owners and executives of middle market businesses (those in the $20 million to $4 billion range) have adjusted their spending and investment plans in reaction to corporate tax reform.

Key Takeaways

  • Unlike many large U.S. public companies, the middle market plans to invest the savings from tax reform into their businesses.
  • Most middle market business owners and executives plan to use expected tax savings to fund business expansion and growth.
  • Only 19% of middle market leaders indicated they plan to increase employee compensation; and only 16% planned to enhance employee benefits.