Net Investment Income Tax Planning

News & Analysis as of

The New 3.8-Percent Tax Applies To Trusts And Estates

As we noted in a prior Estate Planning Update, 2013 brought with it a new 3.8-percent Medicare Contribution Tax on net investment income (interest, dividends, annuities, royalties, rents, capital gains, and passive activity...more

Insight on Estate Planning - June/July 2013: New 3.8% Medicare contribution tax - Do you know how to reduce or eliminate your...

One of the funding mechanisms for health care reform is a new 3.8% Medicare contribution tax on net investment income (NII) going into effect this year. The tax applies to higher-income individuals as well as to trusts and...more

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

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

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

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

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