Comprehensive session exploring the unrelated business income tax including analyzing the definition of an unrelated business activity, discussion regarding the 990-T, and an update regarding the changes made by the Tax Cuts and Jobs Act.
1. Learn about all the intricacies of the unrelated business income tax.
2. Become aware of the most common exclusions/exceptions in the UBI area.
3. Receive an update regarding new IRC Sections 512(a)(6) and 512(a)(7).