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HomeNewsBlogAragona Trust: Avoiding the 3.8-Percent Net Investment Income Tax for Trusts with an Active Trustee

Aragona Trust: Avoiding the 3.8-Percent Net Investment Income Tax for Trusts with an Active Trustee

Journal of Passthrough Entities
For our clients’ businesses in the partnership format, the interplay of income tax planning and estate planning will continue to present sophisticated challenges. This is particularly demonstrated by questions regarding the 3.8-percent tax on net investment income under Code Sec. 1411 (c), and whether material participation by the trustees avoids passive income for a trust that receives trade or business income from an operating partnership.

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Please be advised that any response to this email does not create an attorney-client relationship and, therefore, no attorney-client privilege is attached by this communication. You should not send any confidential information to the firm until you have received a written agreement from the firm to perform legal services on your behalf. Unless you have received such a written agreement, we will not consider any correspondence you send us as confidential. Do you agree with these terms?
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