By SEMA Editors

SEMA councils and networks honor leading companies and professionals in their niche market of the automotive aftermarket industry annually at the SEMA Show. The awards programs for each group is meant to recognize the innovation, dedication, passion and meticulous works of their members.

Award announcements for the Automotive Restoration Market Organization (ARMO), Professional Restyles Organization (PRO) and Wheel & Tire Council (WTC) appeared in last week’s SEMA eNews.

The following companies and individuals were honored with a council or network award at the 2017 SEMA Show.

Emerging Trends & Technology Network (ETTN)

The ETTN held its awards presentation at the 2017 SEMA Show to honor and celebrate professionals who have made outstanding contributions to the automotive aftermarket industry and to the network. Three awards were presented: the Ambassador Award, Genius Award and Techie Award.

The winner of the Genius Award was SEMA Ken Farrel (middle) of FiTech.	Kent Bradley of Performance Business Media (middle) earned the ETTN Ambassador Award.

The Ambassador Award winner is Kent Bradley of Performance Business Media. The award is presented to an ETTN member who has demonstrated exceptional volunteer contributions or increased membership and awareness of the ETTN during the past year.

The winner of the Genius Award is Ken Farrel of FiTech. The award is given to honor and recognize outstanding individuals whose creativity and genius innovation have made significant contributions toward advancing technology that has a positive impact on the growth and progress of the automotive industry.

Seen here with SEMA President and CEO Chris Kersting (right), the ETTN Techie Award winner for 2017 is Pete Gonzales of Darkside Scientific.

The ETTN Techie Award winner is Pete Gonzales of Darkside Scientific, who also won SEMA’s GEN-III Innovator of the Year Award. The Techie Award recognizes an individual for engineering achievements of a product, process or component that demonstrates innovative and original engineering development and/or advances state-of-the-art technology as it pertains to the automotive industry or product sector.

More information on the ETTN is available at www.SEMA.org/ettn.

Hot Rod Industry Alliance (HRIA)

The Hot Rod Industry Alliance (HRIA) held its Industry Awards Reception during the 2017 SEMA Show. The reception brings HRIA members together to celebrate the year’s accomplishments and to honor the achievements of its volunteers through the council’s annual awards presentation.

Billet Specialties Named HRIA Business of the Year

The council’s Business of the Year award is presented to a company who has made an exceptional contribution to Hot Rod industry.

Presented to current members of the HRIA, the council’s Business of the Year award is presented to a company who has made an exceptional contribution to Hot Rod industry.

Billet Specialties was founded in 1985 by Glenn Grozich, who recognized a growing trend by hot-rod builders of the period to machine billet parts. Grozich was already a master machinist and fabricator at the age of 26, having learned his craft in his father’s Chicago-area machine shop. The company started with radiator caps and license-plate frames. Today, it boasts an inventory of more than 900 part numbers. Their two- and three-piece wheels have been the choice of many of the top builders, and have graced many award-winning rides. Everything is done in house in a 10,000 sq.-ft. facility, with more than 50 state-of-the-art CNC machines, and what is said to be one of the largest and best equipped polishing shops in the Midwest. With Grozich’s attention to detail and customer satisfaction, strict quality control standards are in place.

Hot Rod Industry Recognition Award

This year’s winners of the HRIA Industry Recognition Award is Kyle Tucker (middle) of Detroit Speed and Engineering.

HRIA’s Industry Recognition Award is presented to an individual who has made an exceptional contribution to the hot-rod industry over the past 10 years. The recipients are employees or principles of an HRIA-member company.

This year’s winner of the HRIA Industry Recognition Award is Kyle Tucker of Detroit Speed and Engineering.

Tucker has devoted his entire life to the hot-rod industry, ever since he debuted the Twister 69 Camaro on the Hot Rod Power Tour in 2000. While building Detroit Speed and Engineering into one of the premier manufacturing and car-building businesses in the industry, Tucker earned a reputation as a loyal friend and businessman. His builds continue to win awards, and he is considered one of the top influencers among hot-rod builders. Tucker is always available to assist with council functions and events, and many young builders are already benefitting from his advice, which Tucker offers freely.

HRIA Hall of Fame

Ken and Jane Callison of ididit inc. were inducted into the HRIA Hall of Fame.

Ken and Jane Callison of ididit inc. were inducted into the HRIA Hall of Fame. 

Born out of the American entrepreneurial spirit, ididit emerged out of a small garage in 1986 and has grown into one of the hot-rod industry’s leading aftermarket steering column manufacturers. ididit has been making the finest quality steering columns and related accessories for the hot-rod and musclecar enthusiast for the past 30 years. Located in Tecumseh, Michigan, ididit manufactures top quality, American-made steering columns for the automotive aftermarket, as well as steering systems for industrial, commercial and government vehicles.

For more information on the HRIA, visit www.SEMA.org/hria.

Truck and Off-Road Alliance (TORA)

The Truck and Off-Road Alliance (TORA) held an industry reception at the 2017 SEMA Show, where professionals from the light-truck segment gathered to network and present the group’s awards.

TORA Hall of Fame Adds Greg Adler, Don Balizet

The TORA Hall of Fame recognizes and honors outstanding individuals in the light-truck accessory industry whose creativity, dignity, integrity, industriousness and accomplishments, on a national/international basis, have enhanced the stature of and significantly contributed to, the light truck accessory industry’s growth. For 2017, TORA inducted Greg Adler and Don Balizet.

Greg Adler	Don Balizet

TORA Retailer of the Year, Charles Morrison, Truck’n America

Truck’n America accepts the TORA Retailer of the Year honor.

The TORA Retailer of the Year Award recognizes outstanding light-truck accessory retailers whose creativity, dignity, integrity, industriousness, professionalism and accomplishments have enhanced the stature and annual growth of the industry within the candidate's community. The 2017 recipient of the TORA Retailer of the Year award is Truck’n America.  

TORA Ron Webster Memorial Award for Engineering Excellence - Scott Williamson, Rugged Liner

Scott Williamson (middle) of Rugged Liner receives the Ron Webster Memorial Award for Engineering Excellence.

For 2017, the TORA presented the Ron Webster Memorial Award for Engineering Excellence to Scott Williamson of Rugged Liner.

The Ron Webster Memorial Award for Engineering Excellence was created in honor of Ron Webster, president and founder of Guidon Truck Covers. Webster was one of the original members of TCIA, which later became TCAA, then TORA.

An engineer by education, Webster developed many early innovations in the truck-cap industry. He was a mentor to many leaders in the industry, and was posthumously elected into the TCAA/TORA Hall of Fame after his death in a white water river rafting accident in the early ’90s.

More information on the TORA is available at www.SEMA.org/TORA.

Manufacturers Representative Network (MRN)

During the Manufacturers Representative Network (MRN) annual reception, Joel Rosenthal, owner of Gantt-Thomas & Associates Inc., was inducted into the network’s Hall of Fame., and Bestop received the Sales Team Annual Recognition (STAR) award.

Joel Rosenthal Inducted Into MRN Hall of Fame

Newest MRN Hall of Fame member Joel Rosenthal (middle) has been involved in the automotive aftermarket for more than 25 years.

Joel Rosenthal has been involved in the automotive aftermarket for more than 25 years. He is known as an active volunteer within SEMA, assisting on the SEMA Scholarship committee, leading as MRN Chairman and helping guide the MRN as a long-time select committee member. Rosenthal is known as a person who looks for ways to be involved.

The MRN Hall of Fame was designed to honor outstanding manufacturers’ representatives within the automotive aftermarket. The MRN’s Hall of Fame is the most prestigious award presented by the network, and it is reserved for dedicated individuals who enhanced the stature of, or significantly contributed to, the manufacturers’ rep profession or the network’s growth.

Bestop Earns MRN’s STAR Award

Jim Chick (middle) accepts the 2017 STAR award for Bestop.

Each year, the general membership of the MRN selects an outstanding sales team to honor with the group’s STAR award. The award serves as a testament to the high professional standards that a sales team demonstrates throughout the year. The MRN presented its 2017 STAR award to the sales team at Bestop. 

According to MRN members, the Bestop sales team treats reps as true partners and valued team members. No only does the Bestop team provide reps with a high level of support, they consistently strive to exceed all expectations.

More information on the MRN is available at www.SEMA.org/mrn.

SEMA Businesswomen’s Network (SBN)

During the 2017 SEMA Show, the SBN presented the Athena Woman of the Year award to Sara Morosan (left) of LGE CTS Motorsports, and the Athena Rising Star award to Krista Baldwin of McLeod Racing LLC.

The SEMA Businesswomen’s Network (SBN) presented the group’s Athena Woman of the Year and the Athena Rising Star awards at the 2017 SEMA Show.

During the 2017 SEMA Show, the SEMA Businesswomen’s Network (SBN) presented the SBN Athena Woman of the Year award to Sara Morosan of LGE CTS Motorsports, and the SBN Athena Rising Star award to Krista Baldwin of McLeod Racing LLC.

The Athena Woman of the Year recognizes the outstanding achievements and contributions made by a woman in the specialty equipment industry throughout the year. Considerations for the award include the candidate’s leadership, job and industry knowledge, management abilities, serving as a mentor or role model, and industry involvement.

The Athena Rising Star recognizes a woman under the age of 30 who is making significant strides in advancing her career in the automotive aftermarket. Athena Rising Stars take advantage of the resources for career development, including networking, education, leveraging the wisdom of others, along with any volunteer efforts within the industry.

More information on the SBN is available at www.SEMA.org/sbn.

Young Executives Network (YEN)

The Young Executives Network presented the YEN Vanguard Award and the Young Executive of the Year award during the 2017 SEMA Show.

The YEN Vanguard Award is presented to the individual, business, organization or sanctioning body that has had a positive effect on a young executive’s career within the automotive industry. This year’s YEN Vanguard Award recipient is Diode Dynamics.

Trent Goodwin, 2017 Young Executive of the Year.	Paul McCain accepts the YEN Vanguard Award on behalf of Diode Dynamics.

The Young Executives Network Young Executive of the Year award is presented to an individual who has had a positive impact on the industry. The Young Executive of the Year for 2017 is Trent Goodwin of COMP Performance Group.

More information on the YEN is available at www.SEMA.org/yen.

By SEMA Washington, D.C., Staff

Republican Congressional leaders and the Trump Administration have introduced legislation to overhaul the U.S. tax code. The measure is being debated in the House Ways and Means Committee with the goal of having it be approved by the U.S. House of Representatives by the end of November. Republican leaders in the U.S. Senate are crafting their own version of the tax bill to be debated in the near future.  The goal is to merge the House/Senate bills by the end of the year.  

In order to expand the voice of SEMA members on Capitol Hill, SEMA has been a longstanding member of the Small Business Legislative Council (SBLC). It is a leading advocate on topics that impact small businesses, especially tax issues. The SBLC has prepared the following analysis of the House bill (below).  For more information, contact Eric Snyder at erics@sema.org.

How Would Small Businesses and Their Owners Fare Under H.R. 1 “The Tax Cuts and Jobs Act” and What Happens Next?  

While this analysis focuses on the House tax reform bill, the Tax Cuts and Jobs Act (H.R.1), it is important to recognize that this piece of legislation is just the first stop towards a final bill. The Senate Finance Committee will be releasing its own draft tax reform bill which may differ on some issues.

Looking at things from a 10-mile high perspective, two-thirds of the tax cuts ($900 billion over the next ten years) in H.R. 1 would benefit corporations and one-third would benefit individuals.

Do Any Taxpayers End Up Worse Under H.R. 1?

A major goal of the House tax reform legislation is to have lower rates while broadening the tax base (by eliminating tax credits and deductions). It turns out though that single taxpayers with taxable income between $200,000 and $424,950 and married taxpayers with income between $260,000 and $424,950 would actually have their tax rate increased by 2% from 33% to 35%. Strangely, this is also the only group that would get hit with the marriage penalty.  

Most of the capital gains and dividend rates remain the same except for single taxpayers with gain from capital assets or dividends of between $424,950 and $426,700—these taxpayers would see a 5% rate increase from 15% to 20%.

As a bottom line, if an individual or a married couple has a significant amount of medical expenses, mortgage interest (existing loans would be grandfathered and subject to the old rules), real-estate taxes (under H.R.1 the deduction would be capped at $10,000), and/or state and local income taxes, they could end up worse off under this new bill.  

The bill would increase the standard deduction next year from $13,000 to $24,400. This standard deduction would be indexed to a measure of inflation known as the “chained CPI”, which will grow more slowly than the inflation factor utilized today. While the standard deduction is increased, with that would come the repeal of the personal exemption that in the past was claimed for each member of the household. The loss of the personal exemption could hurt families with even just two children—under current law, in 2018 a married couple with two children would receive a $13,000 standard deduction with four personal exemptions of $4,150 for a total exemption of income from federal income taxes of $29,600, whereas under H.R. 1 only $24,400 would be exempt from federal income tax. Obviously, the more children a middle to upper-middle income family has, the more the loss of the personal exemption would hurt.  The loss of personal exemptions is offset at least somewhat, but not entirely, by an increase in the child tax credit from $1,000 to $1,600 and an increase in the income limits where the child tax credits phase out to $115,000 (up from $75,000) for single taxpayers and $230,000 (up from $110,000) for married taxpayers. There is also a new credit for non-child dependents (the new “family flexibility credit”) of $300 but this will sunset in 2022.

Also on the child and dependent front, the ability of employers to offer tax-advantaged dependent care Flexible savings accounts was initially eliminated immediately under H.R. 1 until Monday when an amendment introduced by Chairman Brady of Ways and Means modified the bill to provide for such FSAs to continue until 2022. In short, middle to upper-middle income taxpayers with children would see a lot of changes under this proposal.

Another big change that taxpayers would see under H.R. 1 is a limiting of the mortgage interest deduction to $500,000 of acquisition debt (no deduction allowed for home equity loans), which will significantly increase the cost of higher-end homes or homes in more expensive regions. It is not hard to imagine this provision triggering a housing crash or a loss of value with respect to these types of homes and/or people shifting to renting high-end homes rather than purchasing them.  

One of the most controversial and complex provisions in the tax bill is the new pass-through business income tax rate. For owners in a pass-through entity who actually work in the business, the default provision is that 30% of the income is deemed to be attributable to the capital of the business and thus taxed at a new 25% tax rate while the remaining 70% is subject to the normal income tax rates.  There is a far more complicated formula for small business owners who choose to apply a facts and circumstances test to show that more than 30% of the income from the business is attributable to capital they have invested and thus will be taxed at the 25% tax rate.  For owners of personal service organizations, such as lawyers, doctors, accountants, engineers, actuaries and consultants, the default presumption for active business income would be 0% not 30%.   

Not only will this provision add tremendous complexity to the tax code but it also creates a new major disparity in tax rates between C Corps (20%) and pass-through entities (a blend of 25% and the owner’s personal income tax rate). This differential is far worse than what exists today. Thus, instead of closing the gap between the C corp and pass-through entities, H.R. 1 actually makes the gap far worse. This provision is why many small business owners who work in their own businesses believe that the bill discriminates against them. Meanwhile folks who do not work in the pass-through, so-called “passive” owners, will receive the 25% rate on all income from the business.   

[As an aside, the bill provides significant benefits to foreign investors. This is because of the drop in the C corporate tax rate from 35% to 20%. Economists tell us that corporate tax cuts as a general rule tend to benefit those who own stock in a corporation. According to the Institute on Taxation and Economic Policy, today foreign investors own approximately 35% of stock in American corporations. It is estimated by the Institute on Taxation and Economic Policy that foreign investors would receive $47 billion in benefits from the House bill in 2018 and in contrast, $38 billion in benefits would go to the bottom three-fifths of Americans.]

Another potential problem with the pass-through provision is it appears that, absent a modification to the bill, contributions made by owners and/or their pass-through business to a 401(k) or other qualified retirement plan could be offset against the 30% tranche. This means that by contributing to a plan business owners would be foregoing a 25% rate on that money to instead put it into in a plan that, when taken out, would be taxed at the much higher individual rate. This would turn the tax incentives of these plans on their head and create a disincentive for small business owners to sponsor and contribute to a qualified retirement plan. Many small business groups, including the SBLC, are working to get language inserted into the bill which will fix this problem.  

The bill would also bring with it substantial changes to deferred compensation rules. For non-profit associations, 457(b) plans would be eliminated. 457(f) plans could only have a substantial risk of forfeiture based on the future performance of substantial services. 409A would be repealed and replaced with a new 409B. This new tax code section would change the existing rules on deferred compensation plans so that the vast majority of these plans would no longer exist. Existing deferred compensation plans that were established based on pre-2018 service would be grandfathered until the last tax year beginning before 2026.  

What Are the Advantages of the New Tax Bill?

While there are a number of controversial and potentially problematic provisions in the bill, depending on what kind of taxpayer you are looking at, the bill also brings definite advantages.

C corporate rates drop immediately to 20% (though, as noted above, this comes at the expense of increasing the disparity with pass-throughs).

The alternative minimum tax (AMT) is repealed, which is likely to help upper-middle income and wealthy taxpayers and would definitely simplify the tax code.

The bill would also increase the federal estate tax exemption (as well as the generation-skipping transfer tax exemption) in 2018 for single individuals from $5.6 million to $11.2 million and for married couples from $11.2 million to $22.4 million which would be a major help for those small business owners who had a higher estate than the current exemption amounts. Starting in 2023, the estate tax and the generation-skipping transfer tax are scheduled to be repealed in their entirety. The step-up in basis is preserved in this bill which will help the heirs of any deceased person who had assets that had appreciated significantly during his/her life. The increase in the exemption amounts culminating with repeal will be of some help to those upper-middle income taxpayers or those in the lower range of wealthy whose estates exceed the amount of the exemption today. It will be an enormous help to the extraordinarily wealthy.

Companies would be able to immediately write off the full cost of investments in their businesses, starting with assets purchased after September 28, 2017 and before January 1, 2023. Moreover, companies with average gross receipts of $25 million or less will be able to continue to deduct business interest. For those with average gross receipts of greater than $25 million, the business interest deduction will be limited to 30% of adjusted gross income.

The section 179 deduction is expanded dramatically from $500,000 to $5 million and has an increased phaseout threshold, and the research and development credit is retained as is the low-income housing credit.

Finally, H.R. 1 would increase the availability of the cash method of accounting by raising the current $5 million average gross receipts ceiling to $25 million.

Conclusions

As noted above, the proposals in H.R. 1 are just the beginning of the tax reform efforts. As we saw with the health-care fight earlier this year, passage of tax reform will hinge on whether the Republican leadership can assemble sufficient support in the Senate. Because of this, we expect the Senate bill to be the greater driver of the process, with the current House bill serving as more of a test balloon for certain provisions. While there is a great deal of momentum behind tax reform at this point, there have also been some significant groups, including Republican members in places with high state and local income taxes (whose constituents could be negatively impacted by H.R. 1 in its current form), who have raised concerns about the bill. Moreover, it is no secret that the current proposal would significantly increase the federal deficit, which may pose a concern for the budget hawks. 

By SEMA Washington, D.C., Staff

Republican Congressional leaders and the Trump Administration have introduced legislation to overhaul the U.S. tax code. The measure is being debated in the House Ways and Means Committee with the goal of having it be approved by the U.S. House of Representatives by the end of November. Republican leaders in the U.S. Senate are crafting their own version of the tax bill to be debated in the near future.  The goal is to merge the House/Senate bills by the end of the year.  

In order to expand the voice of SEMA members on Capitol Hill, SEMA has been a longstanding member of the Small Business Legislative Council (SBLC). It is a leading advocate on topics that impact small businesses, especially tax issues. The SBLC has prepared the following analysis of the House bill (below).  For more information, contact Eric Snyder at erics@sema.org.

How Would Small Businesses and Their Owners Fare Under H.R. 1 “The Tax Cuts and Jobs Act” and What Happens Next?  

While this analysis focuses on the House tax reform bill, the Tax Cuts and Jobs Act (H.R.1), it is important to recognize that this piece of legislation is just the first stop towards a final bill. The Senate Finance Committee will be releasing its own draft tax reform bill which may differ on some issues.

Looking at things from a 10-mile high perspective, two-thirds of the tax cuts ($900 billion over the next ten years) in H.R. 1 would benefit corporations and one-third would benefit individuals.

Do Any Taxpayers End Up Worse Under H.R. 1?

A major goal of the House tax reform legislation is to have lower rates while broadening the tax base (by eliminating tax credits and deductions). It turns out though that single taxpayers with taxable income between $200,000 and $424,950 and married taxpayers with income between $260,000 and $424,950 would actually have their tax rate increased by 2% from 33% to 35%. Strangely, this is also the only group that would get hit with the marriage penalty.  

Most of the capital gains and dividend rates remain the same except for single taxpayers with gain from capital assets or dividends of between $424,950 and $426,700—these taxpayers would see a 5% rate increase from 15% to 20%.

As a bottom line, if an individual or a married couple has a significant amount of medical expenses, mortgage interest (existing loans would be grandfathered and subject to the old rules), real-estate taxes (under H.R.1 the deduction would be capped at $10,000), and/or state and local income taxes, they could end up worse off under this new bill.  

The bill would increase the standard deduction next year from $13,000 to $24,400. This standard deduction would be indexed to a measure of inflation known as the “chained CPI”, which will grow more slowly than the inflation factor utilized today. While the standard deduction is increased, with that would come the repeal of the personal exemption that in the past was claimed for each member of the household. The loss of the personal exemption could hurt families with even just two children—under current law, in 2018 a married couple with two children would receive a $13,000 standard deduction with four personal exemptions of $4,150 for a total exemption of income from federal income taxes of $29,600, whereas under H.R. 1 only $24,400 would be exempt from federal income tax. Obviously, the more children a middle to upper-middle income family has, the more the loss of the personal exemption would hurt.  The loss of personal exemptions is offset at least somewhat, but not entirely, by an increase in the child tax credit from $1,000 to $1,600 and an increase in the income limits where the child tax credits phase out to $115,000 (up from $75,000) for single taxpayers and $230,000 (up from $110,000) for married taxpayers. There is also a new credit for non-child dependents (the new “family flexibility credit”) of $300 but this will sunset in 2022.

Also on the child and dependent front, the ability of employers to offer tax-advantaged dependent care Flexible savings accounts was initially eliminated immediately under H.R. 1 until Monday when an amendment introduced by Chairman Brady of Ways and Means modified the bill to provide for such FSAs to continue until 2022. In short, middle to upper-middle income taxpayers with children would see a lot of changes under this proposal.

Another big change that taxpayers would see under H.R. 1 is a limiting of the mortgage interest deduction to $500,000 of acquisition debt (no deduction allowed for home equity loans), which will significantly increase the cost of higher-end homes or homes in more expensive regions. It is not hard to imagine this provision triggering a housing crash or a loss of value with respect to these types of homes and/or people shifting to renting high-end homes rather than purchasing them.  

One of the most controversial and complex provisions in the tax bill is the new pass-through business income tax rate. For owners in a pass-through entity who actually work in the business, the default provision is that 30% of the income is deemed to be attributable to the capital of the business and thus taxed at a new 25% tax rate while the remaining 70% is subject to the normal income tax rates.  There is a far more complicated formula for small business owners who choose to apply a facts and circumstances test to show that more than 30% of the income from the business is attributable to capital they have invested and thus will be taxed at the 25% tax rate.  For owners of personal service organizations, such as lawyers, doctors, accountants, engineers, actuaries and consultants, the default presumption for active business income would be 0% not 30%.   

Not only will this provision add tremendous complexity to the tax code but it also creates a new major disparity in tax rates between C Corps (20%) and pass-through entities (a blend of 25% and the owner’s personal income tax rate). This differential is far worse than what exists today. Thus, instead of closing the gap between the C corp and pass-through entities, H.R. 1 actually makes the gap far worse. This provision is why many small business owners who work in their own businesses believe that the bill discriminates against them. Meanwhile folks who do not work in the pass-through, so-called “passive” owners, will receive the 25% rate on all income from the business.   

[As an aside, the bill provides significant benefits to foreign investors. This is because of the drop in the C corporate tax rate from 35% to 20%. Economists tell us that corporate tax cuts as a general rule tend to benefit those who own stock in a corporation. According to the Institute on Taxation and Economic Policy, today foreign investors own approximately 35% of stock in American corporations. It is estimated by the Institute on Taxation and Economic Policy that foreign investors would receive $47 billion in benefits from the House bill in 2018 and in contrast, $38 billion in benefits would go to the bottom three-fifths of Americans.]

Another potential problem with the pass-through provision is it appears that, absent a modification to the bill, contributions made by owners and/or their pass-through business to a 401(k) or other qualified retirement plan could be offset against the 30% tranche. This means that by contributing to a plan business owners would be foregoing a 25% rate on that money to instead put it into in a plan that, when taken out, would be taxed at the much higher individual rate. This would turn the tax incentives of these plans on their head and create a disincentive for small business owners to sponsor and contribute to a qualified retirement plan. Many small business groups, including the SBLC, are working to get language inserted into the bill which will fix this problem.  

The bill would also bring with it substantial changes to deferred compensation rules. For non-profit associations, 457(b) plans would be eliminated. 457(f) plans could only have a substantial risk of forfeiture based on the future performance of substantial services. 409A would be repealed and replaced with a new 409B. This new tax code section would change the existing rules on deferred compensation plans so that the vast majority of these plans would no longer exist. Existing deferred compensation plans that were established based on pre-2018 service would be grandfathered until the last tax year beginning before 2026.  

What Are the Advantages of the New Tax Bill?

While there are a number of controversial and potentially problematic provisions in the bill, depending on what kind of taxpayer you are looking at, the bill also brings definite advantages.

C corporate rates drop immediately to 20% (though, as noted above, this comes at the expense of increasing the disparity with pass-throughs).

The alternative minimum tax (AMT) is repealed, which is likely to help upper-middle income and wealthy taxpayers and would definitely simplify the tax code.

The bill would also increase the federal estate tax exemption (as well as the generation-skipping transfer tax exemption) in 2018 for single individuals from $5.6 million to $11.2 million and for married couples from $11.2 million to $22.4 million which would be a major help for those small business owners who had a higher estate than the current exemption amounts. Starting in 2023, the estate tax and the generation-skipping transfer tax are scheduled to be repealed in their entirety. The step-up in basis is preserved in this bill which will help the heirs of any deceased person who had assets that had appreciated significantly during his/her life. The increase in the exemption amounts culminating with repeal will be of some help to those upper-middle income taxpayers or those in the lower range of wealthy whose estates exceed the amount of the exemption today. It will be an enormous help to the extraordinarily wealthy.

Companies would be able to immediately write off the full cost of investments in their businesses, starting with assets purchased after September 28, 2017 and before January 1, 2023. Moreover, companies with average gross receipts of $25 million or less will be able to continue to deduct business interest. For those with average gross receipts of greater than $25 million, the business interest deduction will be limited to 30% of adjusted gross income.

The section 179 deduction is expanded dramatically from $500,000 to $5 million and has an increased phaseout threshold, and the research and development credit is retained as is the low-income housing credit.

Finally, H.R. 1 would increase the availability of the cash method of accounting by raising the current $5 million average gross receipts ceiling to $25 million.

Conclusions

As noted above, the proposals in H.R. 1 are just the beginning of the tax reform efforts. As we saw with the health-care fight earlier this year, passage of tax reform will hinge on whether the Republican leadership can assemble sufficient support in the Senate. Because of this, we expect the Senate bill to be the greater driver of the process, with the current House bill serving as more of a test balloon for certain provisions. While there is a great deal of momentum behind tax reform at this point, there have also been some significant groups, including Republican members in places with high state and local income taxes (whose constituents could be negatively impacted by H.R. 1 in its current form), who have raised concerns about the bill. Moreover, it is no secret that the current proposal would significantly increase the federal deficit, which may pose a concern for the budget hawks. 

By SEMA Washington, D.C., Staff

The U.S. Department of the Interior is devoting important new resources to outdoor recreation on America’s public lands and waters. Secretary Ryan Zinke announced the creation of a Recreation Advisory Committee to help improve visitor experiences through expanded public-private partnerships. The committee will be “dedicated to looking at public-private partnerships across all public lands, with the goal of expanding access to and improving the infrastructure on public lands.”  

The Outdoor Recreation Industry Roundtable (ORIR) had urged the creation of the new advisory committee. The ORIR is comprised of leading industry associations, including SEMA, which represent off-roading, camping, fishing, boating, hiking, archery and other sports. The Recreation Advisory Committee will help to advance the ORIR’s primary mission, which is to spotlight the economic value of outdoor recreation and pursue federal policy reforms for rebuilding and expanding the nation’s recreation-related infrastructure.

The creation of the Recreation Advisory Committee is an important step in harnessing the might of the $887 billion-per-year outdoor recreation economy, and shows the Interior Department’s commitment to supporting its continued growth. The Committee will offer new opportunities for private-sector collaboration with the Interior Department on a wide range of issues, including expansion of world-class visitor services and infrastructure, skillful management of peak visitation, improving fee collection, incorporating new technologies and much more.

For more information, contact Stuart Gosswein at stuartg@sema.org.

By SEMA Washington, D.C., Staff

The U.S. Department of the Interior is devoting important new resources to outdoor recreation on America’s public lands and waters. Secretary Ryan Zinke announced the creation of a Recreation Advisory Committee to help improve visitor experiences through expanded public-private partnerships. The committee will be “dedicated to looking at public-private partnerships across all public lands, with the goal of expanding access to and improving the infrastructure on public lands.”  

The Outdoor Recreation Industry Roundtable (ORIR) had urged the creation of the new advisory committee. The ORIR is comprised of leading industry associations, including SEMA, which represent off-roading, camping, fishing, boating, hiking, archery and other sports. The Recreation Advisory Committee will help to advance the ORIR’s primary mission, which is to spotlight the economic value of outdoor recreation and pursue federal policy reforms for rebuilding and expanding the nation’s recreation-related infrastructure.

The creation of the Recreation Advisory Committee is an important step in harnessing the might of the $887 billion-per-year outdoor recreation economy, and shows the Interior Department’s commitment to supporting its continued growth. The Committee will offer new opportunities for private-sector collaboration with the Interior Department on a wide range of issues, including expansion of world-class visitor services and infrastructure, skillful management of peak visitation, improving fee collection, incorporating new technologies and much more.

For more information, contact Stuart Gosswein at stuartg@sema.org.

By SEMA Washington, D.C., Staff

The U.S. Department of the Interior is devoting important new resources to outdoor recreation on America’s public lands and waters. Secretary Ryan Zinke announced the creation of a Recreation Advisory Committee to help improve visitor experiences through expanded public-private partnerships. The committee will be “dedicated to looking at public-private partnerships across all public lands, with the goal of expanding access to and improving the infrastructure on public lands.”  

The Outdoor Recreation Industry Roundtable (ORIR) had urged the creation of the new advisory committee. The ORIR is comprised of leading industry associations, including SEMA, which represent off-roading, camping, fishing, boating, hiking, archery and other sports. The Recreation Advisory Committee will help to advance the ORIR’s primary mission, which is to spotlight the economic value of outdoor recreation and pursue federal policy reforms for rebuilding and expanding the nation’s recreation-related infrastructure.

The creation of the Recreation Advisory Committee is an important step in harnessing the might of the $887 billion-per-year outdoor recreation economy, and shows the Interior Department’s commitment to supporting its continued growth. The Committee will offer new opportunities for private-sector collaboration with the Interior Department on a wide range of issues, including expansion of world-class visitor services and infrastructure, skillful management of peak visitation, improving fee collection, incorporating new technologies and much more.

For more information, contact Stuart Gosswein at stuartg@sema.org.

Compiled by SEMA Editors

“Operation Appreciation” will this year make stops at various stations in Japan, where top motorsports drivers and riders will have the opportunity to meet men and women of the American armed forces.

Championship NHRA and BIG FOOT 4x4 Competitors to Visit Troops in Japan for 2017’s Operation Appreciation

For the seventh consecutive year, Summit Racing Equipment and Armed Forces Entertainment will join together to send a group of top motorsports competitors overseas to visit American troops on duty in remote locations. The annual trip, coined “Operation Appreciation,” will this year make stops at various stations in Japan. The drivers and riders will have the opportunity to meet men and women of the American armed forces. Summit Racing NHRA Pro Stock drivers Greg Anderson and Jason Line, Summit Racing/BIGFOOT 4x4 Monster Truck competitors Dan Runte and Larry Swim, and Harley-Davidson NHRA Pro Stock Motorcycle riders Andrew Hines and Eddie Krawiec will once again make the journey as a group.

Bruce Harwell Retires From Bob Cook Sales

Bruce Harwell has announced his retirement from Bob Cook Sales after a 33-year career with the company, effective October 31. He joined Bob Cook Sales in October 1984, coming from 11 years of warehouse distribution, manufacturing, engine building, mail-order and retail experience. He started with Bob Cook Sales traveling the Carolinas, Virginia and Northeastern Tennessee, taking the Florida territory over in July 1989. A Florida native, he is married and resides in Lakeland, Florida.

Rockford Fosgate Launches New Website

Rockford Fosgate has announced the launch of its new website. Two-wheel, four-wheel and marine enthusiasts can now select the audio gear that is best for their vehicles and musical taste, and then choose whether to make the purchase or find a local authorized dealer. For assistance, users have options tailored to their individual needs, including toll-free calling, answers via email, or live web chat with one of Rockford Fosgate’s service members. Additional quick view and shopping cart features have also been added to streamline the browsing and buying processes.

Greg Woo

Centric Parts Promotes Greg Woo to President, Names James Tucci Vice President of Operations

Centric Parts has promoted Greg Woo to president of Centric Parts, Qualis Automotive, and StopTech. The announcement was made by APC Automotive Technologies’ CEO Hugh Charvat, who noted that Woo has succeeded Dan Lelchuk, who has taken on a new role as strategic advisor to the Board of APC Automotive Technologies, parent company of Centric Parts and AP Exhaust. In his new position, Woo will be responsible for all operations and will be the executive team leader for product management, purchasing and operations for Centric Parts and its Qualis Automotive and StopTech divisions. Woo is a 28-year automotive aftermarket veteran and has served in a variety of top executive positions.

Centric Parts has also announced that James Tucci has joined the company as its vice president of operations for the Centric, Qualis and StopTech divisions. Tucci will be responsible for the company’s warehouse, manufacturing and re-manufacturing operations. In addition, he will lead its Global Quality and Logistics teams. Prior to joining Centric, Tucci was the vice president of operations for Prime-Line Products in Redlands, California.

“ToyMakerz” Season Two Set to Air on Velocity

“ToyMakerz” will begin its new season November 10 on Velocity at 8:00 p.m. and 11:00 p.m., with re-airs on Saturdays at 10:00 a.m. (EST). The second season will feature eight parts that are one hour each. “ToyMakerz” is for those who like exotic, rare vehicles. Driven by the life and creations of David Ankin, owner of “ToyMakerz”, the series follows his team and their vehicle builds.

Power Automedia’s Alloy Studios Produces Mickey Thompson Commercial Featuring Street Outlaws’ Daddy Dave

Power Automedia’s video production division Alloy Studios recently created a commercial to show off Mickey Thompson tires at the track in conjunction with “Street Outlaws” star Daddy Dave. This spot featured Mickey’s Baja ATZ tires, which Daddy Dave uses on his Chevrolet 3500HD tow vehicle.

Progressive and National Auto Body Council Members Team Up to Donate 500 Cars in Five Years

More than 100 military veterans across the country will celebrate a special Veterans Day this year when each is presented with keys to a practically brand-new car from Progressive and collision-repair members of the National Auto Body Council (NABC). In its fifth year, Progressive and its industry partners have collectively donated more than 500 vehicles to deserving veterans and veteran organizations. Progressive’s “Keys To Progress” is an extension of the NABC’s “Recycled Rides,” a collaborative effort involving all facets of the collision industry to refurbish and donate vehicles to individuals in need. More than 100 NABC-member auto-body shops are participating in this year’s Keys To Progress to repair vehicles provided by Progressive, Copart and Insurance Auto Auctions. 

Rancho Signs Partnership With Jeep Jamboree USA for Inaugural 2018 Jeep Jamboree Adventures Series

Rancho performance suspension and shocks has partnered with Jeep Jamboree USA (JJUSA) for 2018 as the organization designs and launches a new, driver-oriented Jeep Jamboree Adventure Series. The new JJUSA Adventure Series—driven by Rancho—will include a new collaborative, educational format that provides a platform to learn special off-road driving skills and techniques while on a custom, overlanding experience. Each event will include a team of JJUSA guides and a Rancho Brand Ambassador. The organization reports that the events will be limited to 10 to 15 Jeeps.

LKQ Corp. Acquires Warn Industries, Names New Vice President and General Manager; Vice President, Global Sales

Warn Industries was acquired by Chicago-based LKQ Corp., November 1, 2017, becoming LKQ’s first manufacturing company within its organization, and is now part of the company’s Specialty Products Group. Warn Industries will be led by Kyle Shiminski, vice president and general manager of LKQ’s Specialty Products Group. Shiminski has more than 32 years’ experience leading manufacturing, global supply chain, and continuous improvement organizations with companies such as Ingersoll Rand, Textron and LKQ. He assumes the role previously held by Warn Industries’ past President John Stransky, who recently retired. Also joining the Warn Industries team will be George Lathouris, who will fill the previously vacant role of vice president, global sales, and will report directly to Shiminski. Lathouris has been part of the automotive aftermarket since the late ’70s, and has worked for manufacturers, including Lund International and Dick Cepek. He has also worked for warehouse distributors such as American Specialty and, for the last 20 years, has been a part of the Keystone Automotive organization.

Custom Automotive Network Announces 2018–2019 Board of Directors Election Results

Joining the Custom Automotive Network (CAN) board of directors for the 2018–2019 term is Scott Wahlstrom of Motorstate Distributing, Bob Barra of Premier Performance Products Distribution, Brett Corning of Midstates Inc., and Royal Coburn of Trucktech Distributing. Wahlstrom has been elected chairman-elect for 2018–2019 term with continuing duties as chairman and past-chairman through 2023. He is currently serving as a director on the CAN board of directors. Barra will fill a directors seat. Corning and Coburn have been elected as directors.

Lubrication Specialties Inc. Announces 20th Anniversary

Lubrication Specialties Inc. (LSI) has announced the company’s 20th anniversary. Founded in 1997 by Chris Gabrelcik, LSI began as an equipment chemical solutions provider for commercial and industrial accounts for major manufacturers, including Nucor Steel, American Showa, Midwest Industries, X-Tec and Navistar. Today, LSI offers a full line of oil and fuel additives for gas and diesel engines under the brand Hot Shot’s Secret, with a line of more than 30 products online and at retailers throughout the United States.

Have some company news you would like to share? Let us know and the news may appear in an upcoming issue of SEMA eNews. Send your items for consideration to editors@sema.org.

By SEMA Editors

Synergy Manufacturing’s ’71 Jeepster Commando was named the winner of the third-annual “Life is Better Off-Road” vehicle-build competition.

Dave Schlossberg (center) of Synergy Manufacturing poses for a photo op with the panel of judges.

Transamerican Auto Parts (TAP) named the winner of the third-annual “Life is Better Off-Road” vehicle-build competition yesterday at the 2017 SEMA Show. This year’s best presented, truly off-road capable truck, Jeep or SUV on display at the Show as deemed by an elite panel of off-road industry experts, is Synergy Manufacturing’s ’71 Jeepster Commando built on a ’17 Jeep JK Unlimited chassis.

The ceremony, held at the Pro Comp/Transamerican Auto Parts SEMA Show booth, was hosted by world-famous KROQ DJ Jay “Lightning” Tilles alongside the panel of judges featuring some of the most distinguished names in off-road vehicle engineering and development, fabrication, journalism and motorsports.

“Synergy’s Jeepster Commando captures the essence of the Life is Better Off-Road Award for its on- and off-road capabilities and the perfect blend of modern 4x4 technology and vintage, attention grabbing style,” said Transamerican Auto Parts President and CEO Greg Adler. “There was clearly a lot of thought, effort and skill put into this build and with so many over-the-top trucks and Jeeps on display at the Show, this simple, clean, well-executed project represents exactly what this award is all about.”

According to Dave Schlossberg of Synergy Manufacturing, his team wanted to create a stock-looking Jeep that remained 100% functional as an off-road vehicle while bringing out the exquisiteness of vintage Jeep Iron. To achieve this, the team began with a ’71 Jeepster Commando that had seen better days and mated it to a brand-new Jeep JKU Chassis. With nearly 50 years separating these two Jeeps, Schlossberg set out to keep the stock appearance and the Jeepster’s 101-in. wheel base while completely modifying the frame and suspension.

“We want to thank Transamerican Auto Parts for hosting this award. I want to say thank you to everyone who had a part of making this project come to life and all of the partners who came together to support this build,” said Schlossberg. “It was truly a team effort!”

The select panel of judges featured off-road icons and personalities, including off-road champion and vehicle builder Casey Currie, DIY fabricator and racer Bill Caswell, fabricator and vehicle builder Rob “Tinbender” Park, celebrated Trophy Truck developer and builder Jeff Geiser, content director for the Truck Trend Network Sean P. Holman, and editor and publisher for 4 Wheel Parts’ Off-Road Adventures (ORA) magazine Craig Perronne.

Entries were submitted up until just days before the SEMA Show began, and semi-finalists were selected based on criteria, such as off-road reliability and capability, quality of craftsmanship, real-world functionality and overall vehicle presentation. From this field, one truck/SUV and one Jeep were chosen as finalists competing to be awarded as the most authentic off-road-capable vehicle at the 2017 SEMA Show.

The Jeepster Commando will receive a professional photo shoot, a cover feature and multi-page vehicle spotlight in ORA magazine. Additionally, the vehicle will be recognized across the spectrum of Transamerican social media and digital channels, and will be displayed in feature locations at TAP-sponsored events, tradeshows and Truck & Jeep Fests, along with the benefits of extensive partner media coverage of the award. The semi-finalists will also be included in the full media campaign and receive ribbons in recognition of their accomplishment.

Semi-finalists for the 2017 Life is Better Off-Road Award:

• Daystar – CJ10 Honcho
• The SkyJacker – ’66 Bronco
• Fear One – ’18 Chevy Colorado
• Hellwig Suspension Products – ’17 Ford F-350 XLT,
• Chris Payne – Chevy Colorado
• Chris Payne – Prerunner Bronco
• Doetsch Off-Road – ’17 Jeep Wrangler Unlimited Rubicon
• IT&A Off Road Jeep Wrangler Rubicon

Build specifications for the Synergy Manufacturing Jeepster Commando:

• Motor: LQ4 mild build with cam and heads
• Transmission: Gearstar-built 4L60E
• Transfer Case: Atlas T-Case 4.3/1
• Axles: Stock JK Rubicon axles, 4.10 gears, factory e-lockers
• Winch: Warn
• Suspension: Synergy Stage 3, 3.0-in. lift
• Steering: Synergy high steer with Fox stabilizer
• Drivelines: JE Reel 1350 ZCV front and rear
• Auxiliary Lighting: Baja Designs
• Audio: full custom Alpine with sub, install Drive Customs
• Wheels: Wheel Vintiques smoothies
• Tires: Nitto 35/17 Ridge Grapplers

By SEMA Editors

Synergy Manufacturing’s ’71 Jeepster Commando was named the winner of the third-annual “Life is Better Off-Road” vehicle-build competition.

Dave Schlossberg (center) of Synergy Manufacturing poses for a photo op with the panel of judges.

Transamerican Auto Parts (TAP) named the winner of the third-annual “Life is Better Off-Road” vehicle-build competition yesterday at the 2017 SEMA Show. This year’s best presented, truly off-road capable truck, Jeep or SUV on display at the Show as deemed by an elite panel of off-road industry experts, is Synergy Manufacturing’s ’71 Jeepster Commando built on a ’17 Jeep JK Unlimited chassis.

The ceremony, held at the Pro Comp/Transamerican Auto Parts SEMA Show booth, was hosted by world-famous KROQ DJ Jay “Lightning” Tilles alongside the panel of judges featuring some of the most distinguished names in off-road vehicle engineering and development, fabrication, journalism and motorsports.

“Synergy’s Jeepster Commando captures the essence of the Life is Better Off-Road Award for its on- and off-road capabilities and the perfect blend of modern 4x4 technology and vintage, attention grabbing style,” said Transamerican Auto Parts President and CEO Greg Adler. “There was clearly a lot of thought, effort and skill put into this build and with so many over-the-top trucks and Jeeps on display at the Show, this simple, clean, well-executed project represents exactly what this award is all about.”

According to Dave Schlossberg of Synergy Manufacturing, his team wanted to create a stock-looking Jeep that remained 100% functional as an off-road vehicle while bringing out the exquisiteness of vintage Jeep Iron. To achieve this, the team began with a ’71 Jeepster Commando that had seen better days and mated it to a brand-new Jeep JKU Chassis. With nearly 50 years separating these two Jeeps, Schlossberg set out to keep the stock appearance and the Jeepster’s 101-in. wheel base while completely modifying the frame and suspension.

“We want to thank Transamerican Auto Parts for hosting this award. I want to say thank you to everyone who had a part of making this project come to life and all of the partners who came together to support this build,” said Schlossberg. “It was truly a team effort!”

The select panel of judges featured off-road icons and personalities, including off-road champion and vehicle builder Casey Currie, DIY fabricator and racer Bill Caswell, fabricator and vehicle builder Rob “Tinbender” Park, celebrated Trophy Truck developer and builder Jeff Geiser, content director for the Truck Trend Network Sean P. Holman, and editor and publisher for 4 Wheel Parts’ Off-Road Adventures (ORA) magazine Craig Perronne.

Entries were submitted up until just days before the SEMA Show began, and semi-finalists were selected based on criteria, such as off-road reliability and capability, quality of craftsmanship, real-world functionality and overall vehicle presentation. From this field, one truck/SUV and one Jeep were chosen as finalists competing to be awarded as the most authentic off-road-capable vehicle at the 2017 SEMA Show.

The Jeepster Commando will receive a professional photo shoot, a cover feature and multi-page vehicle spotlight in ORA magazine. Additionally, the vehicle will be recognized across the spectrum of Transamerican social media and digital channels, and will be displayed in feature locations at TAP-sponsored events, tradeshows and Truck & Jeep Fests, along with the benefits of extensive partner media coverage of the award. The semi-finalists will also be included in the full media campaign and receive ribbons in recognition of their accomplishment.

Semi-finalists for the 2017 Life is Better Off-Road Award:

• Daystar – CJ10 Honcho
• The SkyJacker – ’66 Bronco
• Fear One – ’18 Chevy Colorado
• Hellwig Suspension Products – ’17 Ford F-350 XLT,
• Chris Payne – Chevy Colorado
• Chris Payne – Prerunner Bronco
• Doetsch Off-Road – ’17 Jeep Wrangler Unlimited Rubicon
• IT&A Off Road Jeep Wrangler Rubicon

Build specifications for the Synergy Manufacturing Jeepster Commando:

• Motor: LQ4 mild build with cam and heads
• Transmission: Gearstar-built 4L60E
• Transfer Case: Atlas T-Case 4.3/1
• Axles: Stock JK Rubicon axles, 4.10 gears, factory e-lockers
• Winch: Warn
• Suspension: Synergy Stage 3, 3.0-in. lift
• Steering: Synergy high steer with Fox stabilizer
• Drivelines: JE Reel 1350 ZCV front and rear
• Auxiliary Lighting: Baja Designs
• Audio: full custom Alpine with sub, install Drive Customs
• Wheels: Wheel Vintiques smoothies
• Tires: Nitto 35/17 Ridge Grapplers

By SEMA Editors

Synergy Manufacturing’s ’71 Jeepster Commando was named the winner of the third-annual “Life is Better Off-Road” vehicle-build competition.

Dave Schlossberg (center) of Synergy Manufacturing poses for a photo op with the panel of judges.

Transamerican Auto Parts (TAP) named the winner of the third-annual “Life is Better Off-Road” vehicle-build competition yesterday at the 2017 SEMA Show. This year’s best presented, truly off-road capable truck, Jeep or SUV on display at the Show as deemed by an elite panel of off-road industry experts, is Synergy Manufacturing’s ’71 Jeepster Commando built on a ’17 Jeep JK Unlimited chassis.

The ceremony, held at the Pro Comp/Transamerican Auto Parts SEMA Show booth, was hosted by world-famous KROQ DJ Jay “Lightning” Tilles alongside the panel of judges featuring some of the most distinguished names in off-road vehicle engineering and development, fabrication, journalism and motorsports.

“Synergy’s Jeepster Commando captures the essence of the Life is Better Off-Road Award for its on- and off-road capabilities and the perfect blend of modern 4x4 technology and vintage, attention grabbing style,” said Transamerican Auto Parts President and CEO Greg Adler. “There was clearly a lot of thought, effort and skill put into this build and with so many over-the-top trucks and Jeeps on display at the Show, this simple, clean, well-executed project represents exactly what this award is all about.”

According to Dave Schlossberg of Synergy Manufacturing, his team wanted to create a stock-looking Jeep that remained 100% functional as an off-road vehicle while bringing out the exquisiteness of vintage Jeep Iron. To achieve this, the team began with a ’71 Jeepster Commando that had seen better days and mated it to a brand-new Jeep JKU Chassis. With nearly 50 years separating these two Jeeps, Schlossberg set out to keep the stock appearance and the Jeepster’s 101-in. wheel base while completely modifying the frame and suspension.

“We want to thank Transamerican Auto Parts for hosting this award. I want to say thank you to everyone who had a part of making this project come to life and all of the partners who came together to support this build,” said Schlossberg. “It was truly a team effort!”

The select panel of judges featured off-road icons and personalities, including off-road champion and vehicle builder Casey Currie, DIY fabricator and racer Bill Caswell, fabricator and vehicle builder Rob “Tinbender” Park, celebrated Trophy Truck developer and builder Jeff Geiser, content director for the Truck Trend Network Sean P. Holman, and editor and publisher for 4 Wheel Parts’ Off-Road Adventures (ORA) magazine Craig Perronne.

Entries were submitted up until just days before the SEMA Show began, and semi-finalists were selected based on criteria, such as off-road reliability and capability, quality of craftsmanship, real-world functionality and overall vehicle presentation. From this field, one truck/SUV and one Jeep were chosen as finalists competing to be awarded as the most authentic off-road-capable vehicle at the 2017 SEMA Show.

The Jeepster Commando will receive a professional photo shoot, a cover feature and multi-page vehicle spotlight in ORA magazine. Additionally, the vehicle will be recognized across the spectrum of Transamerican social media and digital channels, and will be displayed in feature locations at TAP-sponsored events, tradeshows and Truck & Jeep Fests, along with the benefits of extensive partner media coverage of the award. The semi-finalists will also be included in the full media campaign and receive ribbons in recognition of their accomplishment.

Semi-finalists for the 2017 Life is Better Off-Road Award:

• Daystar – CJ10 Honcho
• The SkyJacker – ’66 Bronco
• Fear One – ’18 Chevy Colorado
• Hellwig Suspension Products – ’17 Ford F-350 XLT,
• Chris Payne – Chevy Colorado
• Chris Payne – Prerunner Bronco
• Doetsch Off-Road – ’17 Jeep Wrangler Unlimited Rubicon
• IT&A Off Road Jeep Wrangler Rubicon

Build specifications for the Synergy Manufacturing Jeepster Commando:

• Motor: LQ4 mild build with cam and heads
• Transmission: Gearstar-built 4L60E
• Transfer Case: Atlas T-Case 4.3/1
• Axles: Stock JK Rubicon axles, 4.10 gears, factory e-lockers
• Winch: Warn
• Suspension: Synergy Stage 3, 3.0-in. lift
• Steering: Synergy high steer with Fox stabilizer
• Drivelines: JE Reel 1350 ZCV front and rear
• Auxiliary Lighting: Baja Designs
• Audio: full custom Alpine with sub, install Drive Customs
• Wheels: Wheel Vintiques smoothies
• Tires: Nitto 35/17 Ridge Grapplers