Navigating the Net Investment Income Tax on Trusts and Estates (Webinar)
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Navigating the Net Investment Income Tax on Trusts and Estates (Webinar)

Presented by The Iowa State Bar Association's Probate Section

When: 11/13/2013
12:00 - 1:00PM
Where: Live Webinar
Contact: Christy Cronin

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Enacted in 2010 and effective for 2013, Section 1411 of the Internal Revenue Code imposes a 3.8% tax on certain net investment income of individuals, estates, and trusts above specified income thresholds. The proposed IRS regulations issued in December 2012 have proven the devil is in the details when applying the Section 1411 tax, and taxpayers and practitioners eagerly await final regulations from the IRS for further guidance and interpretation. Given the uncertainty and complexity of the tax, taxpayers have faced a number or record keeping, planning and compliance challenges. This webinar will explore some of the computational and planning issues related to the Section 1411 tax to keep in mind for 2013 and beyond.

Kyle Day, Lane & Waterman LLP
(view bio)

Kyle Day is an associate attorney at Lane & Waterman LLP. He received his Masters in Laws (LL.M.) in Taxation, with honors, in 2013 from Northwestern University School of Law. He received his Juris Doctorate in 2011 from Chicago-Kent College of Law, and his Bachelor of Business Administration in Accounting in 2005 from the University of Iowa. Prior to joining Lane & Waterman, Kyle was a practicing CPA with over seven years of combined experience with the accounting firms KPMG LLP and PricewaterhouseCoopers LLP where he advised clients on a variety of transactional, compliance, and advisory matters. Kyle is admitted to practice law in Iowa and Illinois, and is a licensed CPA in Iowa, Illinois, and Minnesota. Kyle is a member of the American, Iowa State, Illinois State, Scott County, and Chicago Bar Associations. He is also a member of the Iowa and Illinois CPA Societies, and the American Institute of Certified Public Accountants

CLE CREDIT (pending)
1 hour of state CLE

ISBA Probate Section Members - $20
Please use promo code probateweb when registering to receive the $20 fee. This is for ISBA Probate Section Members only. If wanting to join this section ($15 fee), please contact the ISBA's Membership Department at 515-697-7870.

ISBA Members - $40
Non-ISBA Members - $60

Any materials related to this webinar, as well as joining instructions, will be sent via e-mail prior to the event. Please include e-mail address when registering for this event. ISBA members, please make sure we have your most up-to-date e-mail address.

This event is presented by The Iowa State Bar Association's Probate Section.