New 3.8% Net Investment Income Tax: Planning for Closely Held Companies
Navigating New Medicare Tax, Self-Employment Tax, and Capital Gains Issues for Members and Owners of Pass-Through Entities
Recording of a 110-minute CLE/CPE webinar with Q&A
This teleconference will discuss the application of these new taxes, the definition and calculation of the tax on net investment income, tax planning strategies for owners and members of pass-through entities, and avoidance of unique tax traps.
- New 3.8% net investment tax
- Increases in payroll and self-employment tax
- Capital gains tax planning
- Planning for pass-through entities and S corporation issues
- Impact of new tax regime on entity selection and transfers and sales of interests
The panel will review these and other key questions:
- What constitutes “net investment income” and how is the tax calculated?
- How do you determine whether income derived from a pass-through entity is income from a passive activity?
- What is the interrelationship between taxes on compensation income and the net investment income tax?
- How will the new tax impact sales and transfer of interests in closely held entities?
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
Joseph C. Mandarino
Stanley Esrey & Buckley
Mr. Mandarino's practice focuses on corporate, tax and finance. He has extensive experience in structuring... | Read More
Mr. Mandarino's practice focuses on corporate, tax and finance. He has extensive experience in structuring M&A transactions, and is involved with a wide variety of businesses. He is a frequent writer and speaker on numerous business, tax and finance topics. Mr. Mandarino has published almost 100 articles in journals or in-house newsletters, and has participated in over 60 presentations or seminars.Close
Joseph G. Corsaro
Corsaro & Associates Co.
He counsels businesses and high net worth individuals in business and tax planning using a variety of vehicles, such... | Read More
He counsels businesses and high net worth individuals in business and tax planning using a variety of vehicles, such as grantor retained annuity trusts, charitable remainder trusts and family limited partnerships, as well as estate planning, succession planning, selection of proper business entity, tax-free corporate reorganizations and the design and development of IRS qualified retirement plans.Close
Amy E. Sheridan
Sullivan & Worcester
She concentrates her practice in the employee benefits area and is experienced in addressing documentation and... | Read More
She concentrates her practice in the employee benefits area and is experienced in addressing documentation and compliance issues for welfare plans (including HIPAA Privacy and Security requirements), qualified retirement plans and individual retirement accounts. She has assisted with the design and review of nonqualified deferred compensation arrangements, including for compliance with IRC Sections 409A and 457A.Close