Description 
The webinar will look at issues related to the Affordable Care Act’s provisions dealing with the tax on net investment income under §1411 and the additional Medicare tax. The session will look both at how to properly apply the tax and how to assist clients with planning related to this tax.



Specific topics include:

• Items included in the definition of investment income
• Rules dealing with rental income, including real estate professional safe harbor
• Allowable investment expenses, including computation of limitations
• Special issues related to the application of the tax to trusts and estates
• Application of the additional Medicare tax on earned income
• Planning for clients impacted by these taxes

Objectives

• Learn the definition of Investment Income
• Learn what are the special issues related to the application of the tax to trusts and estates
• How to plan for client impact from these taxes

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