When Can a Plan be Subject to Tax?

Session Date: 
May 10th, 2017 - 9:45AM11:00AM


Discussion of the impact of UBIT on employee benefit plans. This will include how it arises, special rules for VEBAs, 990-T filings, EIN issues, debt financed, investment issues, receipt of K-1s. UBIT tax rules and how to handle UBIT issues in an EB plan audit.

Attendees will:

  • Learn how to identify situations where UBTI issues may be present, how to conclude whether UBIT does apply, and how to handle tax reporting when does
  • Learn how to account for UBIT issues in financial statements for IQPA audits

Field of Study:

Session Type:

Skill Level:

Speaker(s) Speaker Details Session(s)
Mark Ritter J.D., LL.M., Managing Director, Grant Thornton LLP, Atlanta, GA 73
Keandra Greene Senior Associate, Grant Thorton, LLP, Atlanta, GA 73

Field of Study Legend

Behavioral Ethics
Business Management & Organization
Personal Development
Specialized Knowledge

Skill Levels Legend

L1 - Level 1
L2 - Level 2
L* - Level 1 & Level 2