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Each quarter, KeyBank surveys owners and executives of middle market businesses—those in the $20 million to $4 billion range—to gain insights into selected topics and find out how they feel about their companies in light of leading economic indicators, as well as the current political and business climates. Corporate tax reform, an issue that has stirred debate and excited owners and executives, is already impacting the way companies plan to spend and invest in the future. This quarter’s survey reveals the practical effects of the new tax regulations.

Key Takeaways

  • The middle market plans to invest the savings from tax reform into their businesses.
  • Leaders are feeling comfortable with the intricacies of the new tax policy.
  • One-third of companies plan to use the savings to increase compensation or increase employee benefits.

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