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Managing UBTI to Infinity and Beyond
Contains material from Aug 2024
Managing UBTI to Infinity and Beyond
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The new tax landscape with recent legislation and a significant budget increase for the IRS raises the risks and stakes in managing unrelated business taxable income (UBTI). This session discusses reporting UBTI for both alternative investments and other university operations, including issues that have arisen during the post pandemic period, such as debt from lines of credit, rent from unused office space, and the use of energy resources. Also, hear best practices, tips and planning strategies (including considerations for using a corporate blocker structure), to identify, quantify and minimize UBTI liabilities while maximizing tax savings. Proper management of these emerging UBTI challenges and concerns will provide executive management with awareness, avoiding unnecessary surprises, which may result in an increase in needed resources and support.
Includes: Video Audio Slides
- Total Credit Hours:
- 1.00
- Credit Info
- TX, CA, PA
- TX MCLE credit expires: 8/31/2025
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Managing UBTI to Infinity and Beyond (Aug 2024)
Robert W. Friz, Edward J. Jennings
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Session 1
—58 mins
1.00
Managing UBTI to Infinity and Beyond (Aug 2024)
The new tax landscape with recent legislation and a significant budget increase for the IRS raises the risks and stakes in managing unrelated business taxable income (UBTI). This session discusses reporting UBTI for both alternative investments and other university operations, including issues that have arisen during the post pandemic period, such as debt from lines of credit, rent from unused office space, and the use of energy resources. Also, hear best practices, tips and planning strategies (including considerations for using a corporate blocker structure), to identify, quantify and minimize UBTI liabilities while maximizing tax savings. Proper management of these emerging UBTI challenges and concerns will provide executive management with awareness, avoiding unnecessary surprises, which may result in an increase in needed resources and support.
Originally presented: Jun 2024 Higher Education Taxation Institute
Robert W. Friz,
PwC - Philadelphia, PA
Edward J. Jennings,
University of Michigan - Ann Arbor, MI