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Advanced Estate Planning Conference 2016


27 - Net Investment Income Tax


Jul 19, 2016 11:00am ‐ Jul 19, 2016 12:15pm

Standard: $49.00

Description

In the third year of the Net Investment Income Tax, tax practitioners have become more comfortable with it. This session provides a brief refresher on the NIIT rules, but will focus more on the interdependencies between NIIT, passive loss, and selfemployment tax systems. Speakers will:
• Provide a general overview of the NIIT system and the history of its development
• Discuss the linkage between NIIT, passive activity loss rules, and self-employment tax and the President’s budget proposal
• Discuss interesting questions that have been posed about the NIIT treatment of particular items of income or deduction

Speaker(s):

  • David H. Kirk, CPA, J.D., LL.M. (Taxation), PFS, National Tax Partner, Ernst & Young LLP
  • Adrienne M. Mikolashek, JD, LL.M, Attorney in the Passthroughs and Special Industries, Office of Chief Counsel, IRS

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