Tracking net investment income in a charitable remainder trust

05/28/2014 | Tax Adviser, The

The 3.8% net investment income tax does not apply to charitable remainder trusts, but may apply to the trust's beneficiaries. This means trustees need to keep track of income potentially subject to the tax -- which can be complicated. This article discusses how that tracking should work and the potential pitfalls.

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Tax Adviser, The

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