The webinar will cover the implementation of the new 3.8 percent net investment income tax on partners and partnerships.
The following issues will be covered:
Which partners are subject to the tax
How the new tax is calculated, including real estate ventures
What is a trade or business and why does it matter
How to address self-rentals
What types of income are subject to the tax
What amounts are deductible for purposes of computing net investment income
Effect of the new tax on a taxpayerâ€™s grouping elections under section 469
Effect of the new tax on dispositions of interests in partnerships
Effect of the new tax on distribution provisions of partnership agreements
This webinar is free for Tax Section members and PFP Section members, inclusive of PFS credential holders, without optional CPE or discounted CPE for purchase for PFP/PFS. This seminar is available for purchase to all. Register now.