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EBP2210
UBIT - Definitions, Investment Pros & Cons, Reporting (Employee Benefit Plan Related)
Date
May 10, 2022
$49
Standard Price
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This includes sessions from the conference: 2022 AICPA & CIMA Employee Benefit Plans Conference
Like other tax-exempt entities, employee benefit plan trusts are subject to the unrelated business income (UBI) tax rules of IRC sections 511 through 514. This session will explore potential UBI from alternative investments, special rules for section 501(c)(9) VEBAs, and state income tax matters.
Learning Objectives
- Formulate an understanding of the basic concepts of unrelated business income including UBI generated by alternative investments.
- Evaluate the challenges of state tax compliance.
Speakers
Shareholder, Maloney + Novotny LLC
Partner, Withum
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