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EBP2137
Overview of Unrelated Business Income for Benefit Plans
Date
May 4, 2021
$49
Standard Price
This product is also available as part of the following products:
This includes sessions from the conference: AICPA & CIMA Employee Benefit Plans Conference 2021
The tax on unrelated business income (UBI) presents unique challenges for employee benefit plans. This session will provide an overview of Unrelated Business Taxable Income in benefit plans. During this session, we'll discuss UBTI related to alternative investments for benefit plans. Additionally, we'll discuss the Qualified Asset Allocation Limitation calculation for certain health and welfare plans which also could result in UBI.
After this sessions, participants will be able to
After this sessions, participants will be able to
Learning Objectives
- Identify what Unrelated Business Taxable Income (UBTI) is
- Recognize what generates UBTI within benefit plans and related trusts
- Identify key filing requirements related to UBTI for benefit plans and related trusts
Speakers
J. Calvin Marks, CPA
Principal, Johnson Lambert LLP
Keith Mong, JD, LL.M.
Grant Thornton
General
Session Categories
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