How to Avoid the Net Investment Income Tax with Material Participation

“How to Avoid the Net Investment Income Tax with Material Participation” by Mark Watson for Smart Business (September 2, 2014)

The Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act, both enacted in 2010, contain the largest set of tax law changes in more than 20 years. Arguably the most notable of the changes, and certainly the largest revenue raiser, is the net investment income tax (NIIT).

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