W. Roderick Gagne

W. Roderick Gagne

Pepper Hamilton LLP

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In Frank Aragona Trust, Tax Court Holds that Trustees’ Activities as Employees Count for Purposes of Material Participation Under...

The issue of whether a trust has passive or non-passive income from its investment in a pass-through entity has taken on increased importance in light of the tax imposed on net investment income under Code Section 1411 of the...more

7/3/2014 - Employee Definition IRS Limited Liability Companies Net Investment Income Pass-Through Entities Passive Activity Real Estate Investments Tax Court Trustees Trusts

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