Tax law change impact brief (what changes, who impacted, actions)

Create an impact brief for the following tax law change: {law_change_summary}.

Inputs:
- Jurisdiction and effective dates: {jurisdiction_effective_dates}
- Client profile / affected businesses: {affected_profiles}
- Current processes impacted: {processes_impacted}

Output:
1) Plain-English summary of what changed (no more than 10 bullets).
2) Who is impacted and why (by profile).
3) Action checklist with deadlines (compliance, elections, documentation).
4) Risks and open interpretive questions.
5) Suggested client email draft (optional).

Caveat that details may require formal research and advisor confirmation.