To ease the burden of its regulations on “small” investment advisers, the Securities and Exchange Commission (SEC) has proposed amendments to increase the asset-based thresholds under which registered ...

Let’s continue along our multiple-part journey through the newly-released FINAL net investment income tax regulations, which by the time it’s all said and done, may rival the Old Testament in both ...

The net investment income tax is just one example of the complicated nature of the U.S. tax laws. The NIIT was a surtax that was created as part of the Patient Protection and Affordable Care Act, ...

Net Investment Income Tax (NIIT) came about as part of the passage of ACA during the Obama administration. It has been in effect for almost 10 years. The 3.8% tax rate is applied based upon the lower ...

Discover how businesses and government agencies can use capital investment analysis to assess the potential of long-term ...

As part of the Affordable Care Act, known by most as Obamacare, several new taxes were enacted to help fund the program. Among these new taxes is the Net Investment Income Tax that became effective on ...

If your investments made money, you might owe something called the net investment income tax (NIIT) on your profits. Although ...

Earlier today, the IRS released long-awaited final regulations under Section 1411. These regulations govern the new 3.8% tax on net investment income for certain high income taxpayers that took effect ...

A person's net investment income can play an important role in determining tax liabilities in a given year. In addition to paying taxes on profits from individual investment categories, individuals ...