EBP1929. Unrelated Business Taxable Income

Track: 
Plan Design & Tax Compliance
Field of Study: 
Taxes
CPE Credit: 
1.5
Knowledge Level: 
Intermediate
Advanced Preparation: 
None
Prerequisite: 
Basic knowledge of qualified retirement/ERISA plans. General employee benefit plan experience.

Tuesday, May 7, 2019
 
10:15AM-11:30AM

Special rules apply to unrelated business income for employee benefit plans. This session will review the rules for unrelated business income in general and those that apply to employee benefit plans in particular.

Learning Objectives:

  • Determine if unrelated business income tax is applicable to a specific welfare benefit plan
  • Analyze whether it is appropriate for your client to fund a specific welfare benefit plan and the tax implications of doing so in a tax exempt or taxable trust
  • Calculate unrelated business income tax when a qualified retirement plan needs to pay unrelated business income tax, if applicable


SESSION SPEAKER(S)

CPA, Enrolled Agent
Manager | Johnson Lambert LLP
CPA
National Director,Compensation and Benefits | Cherry Bekaert LLP