How Do You Advise Trustees, Real Estate Investors and Closely Held Businesses on
The 3.8% “Net Investment Income Tax” Now?
If you have clients (or prospective clients) with sizeable income from rents, capital gains, interest, dividends, or royalties, you can become a “hero” and their most talked-about advisor - - if you can help them avoid or reduce the Affordable Health Care Act 3.8% “Net Investment Income Tax” (NIIT) that kicked in this past year.
But it’s not as simple as it seems. Although the IRS has now issued “guidance” in the form of Final Regulations, it appears this new NIIT is far more complex than originally thought.
Whether you’re a CPA preparing tax returns for 2013, or an estate planning attorney, financial advisor or other professional doing client planning for 2014, join us and nationally renowned tax expert, Robert Keebler, CPA, MST, AEP, for a very special and timely 90-minute teleconference entitled “Understanding the 3.8% Net Investment Income Tax and Its Effect on Trusts, Estates, Real Estate Investors and Closely Held Businesses - - After the Final Regs”.
You need to know:
- How do you compute this §1411 “Surtax” on Net Investment Income?
- What is its application to C-Corps, S-Corps and Sub-K Partnerships?
- Will you avoid the tax with a reorganization?
- What is its application to Rental Income?
- Is there a distinction between a “passive” and “active” rental income?
- What is its application to Trusts and Estates?
- How does it interfere with “DNI”?
- What strategies can you use to reduce or eliminate the NIIT?