Description

This session provides a detailed look at the application of the Net Investment Income Tax to (a) real estate professionals and real estate funds, (b) hedge funds, (c) private equity funds, and (d) general operating businesses. Attendees will gain insight into NIIT issues unique to:

• Real estate professionals and real estate funds
• Investors and managers of hedge funds and private equity funds
• Closely held operating businesses and NIIT considerations in estate and succession planning

Speaker(s):

• David H. Kirk, J.D., LL.M. Taxation, Ernst & Young LLP
• Adrienne M. Mikolashek, JD, LL.M, Attorney in the Passthroughs and Special Industries, Office of Chief Counsel, IRS
• Donald B. Susswein, J.D., Principal,Washington National Tax, RSM US LLP
• Paul H. Wilner, CPA, Managing Partner, Grossberg Company LLP