Net Investment Income

What's Happening in Business Aviation? May 2013

by Burns & Levinson LLP on 5/22/2013

This edition of the Burns & Levinson Business Aviation Report covers new developments in the following areas of business aviation: • Rentals from leasing aircraft may be subject to the new 3.8 percent tax on net...more

The Health Care and Education Reconciliation Act’s Tax on Net Investment Income

by William McNairy, Sara Vizithum, Sue Young | Brooks Pierce on 5/20/2013

One of the provisions included in the health care reform legislation enacted in 2010 will subject certain individuals to a 3.8% tax on net investment income (or "unearned income"). The new law is effective in 2013 and imposes...more

Planning For The Affordable Care Act's Net Investment Income Tax

by Arianne Plasencia | Carlton Fields on 5/3/2013

The new Internal Revenue Code ("IRC") Section 1411, which imposes a 3.8 percent tax on net investment income ("NII") was passed as part of the Affordable Care Act of 2010 ("ACA") and is effective for tax years beginning on or...more

Sutherland SALT Shaker: April 2013 Digest

by Mary Alexander, Andrew Appleby, Zachary Atkins, Madison Barnett, Todd Betor, Scott Booth, Christopher Chang, Timothy Gustafson, Saabir Kapoor, Jessica Kerner, Shane Lord, Pilar Mata, more +Suzanne Palms, Kathryn Pittman, David Pope, Maria Todorova, Jack Trachtenberg, Prentiss Willson | Sutherland Asbill & Brennan LLP on 5/1/2013

In this issue: - California Court of Appeal: No Man May Profit From His Own Wrongdoing in a Court of Justice - The (True) Object of My Affection: A Nontaxable Stock Screening Service - Alternate Universe...more

A Compilation of Enforcement and Non-Enforcement Actions - March 29, 2013

by Michael G. Dana, Peter D. Fetzer, Terry D. Nelson | Foley & Lardner LLP on 3/29/2013

Non-Enforcement Matters: - Recent Newsworthy Remarks by the SEC - SEC Issues “Alert” on the Custody Rule - Securities Exchange Act Issues for Exchange-Traded Funds - Mutual Funds’ After-Tax Returns...more

Application of the Self-Employment Tax and 3.8% Net Investment Income Tax to Fund Managers

by Robert Cudd, Michelle Jewett | Morrison & Foerster LLP on 3/7/2013

With the imposition of a new 3.8% “net investment income tax” (the “NIIT”) pursuant to Section 1411 of the Internal Revenue Code of 1986, as amended (the “Code”) on passive income and the imposition of an additional .9% on...more

Real Estate Professionals Navigating The New 3.8% Medicare Tax

by Richard Goldstein, Joshua Kaplan | Bilzin Sumberg Baena Price & Axelrod LLP on 2/1/2013

With a new year comes a new beginning. While New Year’s Day is typically viewed as a chance to start fresh and make changes in our personal lives, for many people New Year’s Day in 2013 took a different tone. Instead of...more

After the Love is Gone – Tax Planning Considerations for Private Equity and Venture Capital Fund Managers in a Post-Carried...

by Gerald Nowotny on 1/28/2013

Overview - The issue of carried interest taxation as obscure an issue as it is, has gotten all kinds of attention in the media over the last several years. Most recently, the issue garnered national attention during...more

Implementing the Affordable Care Act: Countdown to 2014 - Tax Increases Under the Affordable Care Act.

by Cozen O'Connor on 1/28/2013

Under the Affordable Care Act, a number of significant tax increases go into effect in 2013 and other tax provisions will be implemented during the next several years. Provisions starting in 2013 include: Additional...more

High Net Worth Family Tax Report, Vol. 8, No. 1 - January 2013

by Loeb & Loeb LLP on 1/24/2013

Table of Contents: Remember to file your gift tax return and other follow-up related to 2012 gifts; Review estate plans in light of $5 million exemption becoming permanent; Annual exclusion amount for gifts increased for...more

Fiscal Cliff Legislation Extends Tax Incentive to Invest in Small Businesses

by Evan M. Bienstock, Daniel I. DeWolf, Samuel Effron, Garrett Johnston | Mintz Levin - Venture Capital & Emerging... on 1/21/2013

As a result of the recent “fiscal cliff” legislation, otherwise known as the American Taxpayer Relief Act of 2012 (2012 Tax Act), many individual investors are expecting future tax increases, either in the form of higher...more

Non-Grantor Trusts – A Double-Edged Solution for Taxpayers Living in States with High Taxes

by Gerald Nowotny on 1/21/2013

Overview - This article discusses the use of non-grantor trusts as an asset protection planning tool, while introducing the non-grantor trust as an income tax planning tool in order to reduce taxpayer’s exposure to state...more

Congress Extends the 100% Tax Exemption for Gain on Certain Qualified Small Business Stock, With Retroactive Effect, Through 2013

by Christopher Cawley, Nicola Lemay | Foley Hoag LLP on 1/16/2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the “Act”). Among its provisions, the Act extends a tax benefit whereby capital gains from the sale or exchange of certain...more

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What's Happening in Business Aviation? May 2013

The Health Care and Education Reconciliation Act’s Tax on Net Investment Income

Planning For The Affordable Care Act's Net Investment Income Tax

Sutherland SALT Shaker: April 2013 Digest

A Compilation of Enforcement and Non-Enforcement Actions - March 29, 2013

Application of the Self-Employment Tax and 3.8% Net Investment Income Tax to Fund Managers

Real Estate Professionals Navigating The New 3.8% Medicare Tax

After the Love is Gone – Tax Planning Considerations for Private Equity and Venture Capital Fund Managers in a Post-Carried...

Implementing the Affordable Care Act: Countdown to 2014 - Tax Increases Under the Affordable Care Act.

High Net Worth Family Tax Report, Vol. 8, No. 1 - January 2013

Fiscal Cliff Legislation Extends Tax Incentive to Invest in Small Businesses

Non-Grantor Trusts – A Double-Edged Solution for Taxpayers Living in States with High Taxes

Congress Extends the 100% Tax Exemption for Gain on Certain Qualified Small Business Stock, With Retroactive Effect, Through 2013

Legal Alert: The 2012 Tax Litigation Year in Review: Important Events

Obamacare – Will the New Taxes Impact Me?

2013 Brings New Taxes to High Income Taxpayers

New 3.8% Tax on “Net Investment Income” – IRS Issues Proposed Regulations

New 3.8% Medicare Tax on Investment and Unearned Income Beginning in 2013

Estate Planning Update - September 2012: New Taxes Make Year-End Income Tax Planning More Important

Considerations For Tax Planning Opportunities Prior to December 31, 2012

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