Complex Surtax Issues with Real Estate and Closely Held Business Entities 

    Originally aired on September 21, 2012 


    Seminar recording | Presentation materials | Mediare Surtax Summary 

    The Supreme Court upheld the proposed tax increases that were part of the Patient Protection and Affordable Care Act (as amended by the Health Care and Education Reconciliation Act of 2010). While certain elements of the legislation have already begun to take effect, some won’t begin until January 1, 2013. Now is the time for CPA financial planners to assist their clients in planning for the 3.8% Medicare surtax and its impact on real estate and closely held business entities. In this web seminar, John Connors and Bob Keebler will lead practitioners through a discussion on:
    • The impact of the passive loss rules on the surtax
    • The impact of self-rental on the surtax
    • The impact of Section 469 grouping elections
    • The application of the surtax to loans to closely-held entities
    • The application of the surtax to passive interest in closely-held entities
    • The application of the surtax to real estate professionals



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