This informative course will help you assist your clients in minimizing the impacts of the 3.8% Net Investment Income Tax.
• Explain when NII is, and is not, subject to the additional 3.8% tax
• Outline the rules on self-rentals and rentals owned by real estate professionals
• Clarify the rules for excluding the sale of interests in, or assets of, a pass-through entity
• Implement planning strategies to avoid the 3.8% tax on NII