The tax on unrelated business income (UBI) presents unique challenges for exempt organizations and especially for employee benefit plans. This session will explore the rules for UBI in general, with a special emphasis on those that apply to employee benefit plans.
Understand the background and framework of the tax on unrelated business income
Understand which elements of your investment portfolio may generate UBI.
Analyze the UBI implications of funding an employee benefit plan
Calculate the tax liability for an employee benefit plan or other exempt organization with UBI.