This series of posts will discuss the key authorities that address the issue of determining material participation for trusts and estates, including the most recent authority, the Frank Aragona Trust U.S. Tax Court case. Effective January 1, 2013, Code Sec. 1411 imposes the 3.8-percent Net Investment Income Tax (NIIT) on the [...]

BING NEWS:
  • Tax time tactics: Reporting Reits, Invits, and RSUs
    The income from Reits and Invits (collectively referred to as ‘business trusts’) are accorded the status of pass-through income.
    05/12/2024 - 12:25 am | View Link
  • Americold Announces First Quarter 2024 Results
    Achieves Double Digit Services Margins and Raises Annual Guidance Fully Recovered Workforce Exceeds Pre-Covid Productivity ATLANTA, GA., May 09, 2024 (GLOBE NEWSWIRE) -- Americold Realty Trust, Inc.
    05/9/2024 - 5:05 am | View Link
  • What the New FDIC Limits on Trusts Mean for Advisors
    A new deposit insurance rule effective April 1 has capped what the Federal Deposit Insurance Corp. will insure in a trust account at $1.25 million.
    05/7/2024 - 7:05 am | View Link
  • How to Invest in Real Estate Investment Trusts (REITs)
    If you’re interested in real estate investing but don’t want to purchase and manage an investment property alone, real estate investment trusts (REITs ... REITs are companies that invest in ...
    05/7/2024 - 5:33 am | View Link
  • UMB Financial Corporation (NASDAQ:UMBF) Q1 2024 Earnings Call Transcript
    Q1 2024 Earnings Call May 1, 2024 UMB Financial Corporation isn’t one of the 30 most popular stocks among hedge funds at the end of the third quarter (see the details here). Operator: Ladies and ...
    05/2/2024 - 2:27 am | View Link
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