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Advanced Estate Planning Conference 2015


Implications of the net investment income tax (NIIT) on estates and trusts (Repeated in Session 16)


Jul 20, 2015 1:30pm ‐ Jul 20, 2015 2:45pm

Standard: $49.00

Description

The purpose of this session is to summarize selective issues pertaining to the income taxation of estates and trusts, which include a review of the IRC 469 rules as they pertain to material participation of trusts for purposes of the calculation of net investment income under IRC 1411(c)
Learning Objectives:
1. Understand computational aspects of the IRC 1411 Net Investment Income Tax for estates & trusts
2. Understand computational aspects of the IRC 1411 Net Investment Income Tax for beneficairies of estates & trusts
3. Understand the interaction between the computation of net investment income and the IRC 469 passive actvity loss rules

Speaker(s):

  • David H. Kirk, CPA, J.D., LL.M. (Taxation), PFS, National Tax Partner, Ernst & Young LLP

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