Net Investment Income Tax (NIIT): Primer on Special Industries

Date

November 3, 2014

$49

Standard Price

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

Speakers

Paul H. Wilner, CPA

Managing Partner, Grossberg Company LLP

Donald B. Susswein, J.D.

Principal,Washington National Tax, RSM US LLP

Adrienne M. Mikolashek, JD, LL.M

Attorney in the Passthroughs and Special Industries, Office of Chief Counsel, IRS

David H. Kirk, CPA/PFS, J.D., LL.M., CFP

National Tax Partner, Ernst & Young LLP

Specialties

Tax

Related Products

Implementation of the New 3.8% Net Investment Income Tax on Estates and Trusts (Rebroadcast)

The tax rate schedule for estates and trusts is extremely compressed. An estate or trust is subject to the 39.6% bracket and the 3.8% net investment income tax (NIIT) once taxable income exceeds $11,950 for 2013…

Fun with four-letter words: NIIT, SECA And PTET

This session will provide updates and developments in the areas of Net Investment Income Tax (NIIT), self-employment tax (SECA), and pass-through entity taxes (PTET)…

Pass-through Entity Tax (PTET): Current Challenges and What's Next

This session will cover the application of passthrough entity taxes and associated federal tax treatment resulting from Notice 2020-75…

Implementation of the New 3.8% Net Investment Income Tax on Estates and Trusts