The Tax Cuts and Jobs Act (TCJA) ushered in significant changes to familiar business expenses . . . expenditures for meals and entertainment. This Tax Planning Letter, as well as Part 1 (#356), seeks to demonstrate that, while the deductibility of many entertainment expenses have been terminated after 2017, some do remain. A number of meal expenses also evade the clampdown. Part 2 covers: the rules for the deduction of employer-provided employee meals on company premises, and genres of expenses exempt from statutory restrictions on meals and entertainment See Part 1 (#356) for an overview of TCJA changes and a discussion of whether a so-called ''business meal'' (one in which a substantial and bona fide business discussion is present during the event) continues to be deductible...