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Conference on Credit Unions 2019

CU1915 - UBIT and Tax Reform and Impact on Your CU

Oct 22, 2019 2:40pm ‐ Oct 22, 2019 3:55pm

Standard: $49.00


Unrelated Business Income Tax concepts & revenue streams specific to credit unions for consideration Tax Reform impacts and application on credit unions, including: UBI siloing, NOL rule changes, new excise tax on excess compensation, new inclusion in UBI for qualified transportation benefits.

Learning Objectives:
  • Understanding 3-prong test for unrelated business income inclusion on Form 990-T, understanding unique product types and revenue streams for credit unions to consider in this analysis, and also how to reasonably allocate costs to offset the income.
  • Understanding the impact of tax reform and how your credit union can plan and manage tax liability and compliance requirements given the new provisions.


  • Danielle Tewes, CPA, Tax Senior Manager, National NFP Practice, Crowe LLP

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