3.8% Net Investment Income Tax: Trusts and Family Businesses


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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%




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.




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!


  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

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