3.8% Net Investment Income Tax: Trusts and Family Businesses

 
ALI CLE

View in a browser

Share with a colleague

Modify your preferences

 
 
ALI CLE Presents:
 

3.8% Net Investment Income Tax:
Trusts and Family Businesses

 
  Telephone Seminar | Audio Webcast
Tuesday, February 18, 2014
 | 12:00 noon - 1:30 p.m. Eastern | $199
 
     
  Register Now More Information  
     
 

Have two or more attorneys who want to attend?

Attend as a group and save up to 30%

 
     
 

Who

 

Richard L. Dees, McDermott Will & Emery, Chicago

Michael J. Grace, Whiteford Taylor Preston, LLP, Washington, D.C.

Adrienne M. Mikolashek, Associate Chief Counsel (Passthroughs and Special Industries), Internal Revenue Service, Washington, D.C.

 

What

 

Register today for this CLE program on the 3.8% Net Investment Income Tax (“NII Tax” or “NIIT”) so you can learn about the impact of the Final Regulations on trusts and family businesses. These Final Regulations under Internal Revenue Code Section 1411 issued on December 2, 2013 (“Final Regulations”) have been hailed as “taxpayer-friendly” and a major improvement over the original regulations proposed in 2012. By the end of this program, you will have a firm understanding of the NII Tax and how it affects trusts and family businesses.

Programming note: although the program assumes a familiarity with the NII Tax, presenters will highlight its essential points.

Discussion will include:

 
determining which trusts are subject to the NII Tax and which are not (including the treatment of grantor trusts)
the mechanics of the determination of the NII Tax for a non-grantor trust or estate
the disproportionate impact of the NII Tax on fiduciaries
inter-relationship between the mechanics of distributable net income (“DNI”) and the computation of the fiduciary NII Tax
when and how capital gains – which are ordinarily excluded from DNI – can be included in DNI to reduce the overall NII Tax paid by a trust and its beneficiaries
and more!

When

  Tuesday, February 18, 2014 | 12:00 noon - 1:30 p.m. Eastern
 
     
 

CLE Credit

To check on the current CLE Credit for this course, click here.

 
     
 

3.8% Net Investment Income Tax:
Trusts and Family Businesses

Register Now More Information

Special Offer: Register for the February 18 program 3.8% Net Investment Income Tax: Trusts and Family Business and get the on-demand course 3.8% Net Investment Income Tax New Regulations for only $50 (a $149 savings)!

Telephone Seminar and On-Demand Program: $249  ADD TO CART

Audio Webcast and On-Demand Program: $249  ADD TO CART
 
     
 
     
 

By the way, we'd love to know what's relevant to you. It's important to us that we better serve your CLE needs – and that we use your time wisely.

Please consider visiting our email preferences page to tell us what subjects and delivery methods matter to you and to select from a variety of ways to hear from us. Get only the notifications you require, delivered on a schedule that matches your needs.

 
   
 
Connect with us for special offers and updates. Linked in Facebook Twitter Daily Deals
 
   
 
ALI CLE 4025 Chestnut Street, Philadelphia, PA 19104-3099
www.ali-cle.org   Customer Support 1.800.253.6397
 
     

Update Your Preferences | Cease ALI CLE emails | Forward to a Friend

If your Internet provider filters incoming e-mail, please add ali-cle.org to your list of approved senders to ensure that you receive future e-mails.