eCourse
Final Regulations Implementing UBIT “Silo” Rule
Contains material from Jun 2021
Final Regulations Implementing UBIT “Silo” Rule
Not yet rated
Technical Questions?
512.475.6700
service@utcle.org
An overview of the final regulations implementing the UBTI “silo” rule in Code Section 512(a)(6) and the final regulations implementing the college & university endowment tax under Code Section 4968. Highlight key takeaways from the final regulations, identify areas requiring further guidance and discuss practical implications of the new regulations.
Includes: Video Audio Slides
Preview mode.
You must be signed in, have purchased this eCourse,
and the eCourse must be active
to have full access.
Preview Sessions
Show session details
1.
Update on Final Regulations under Section 512(a)(6) and 4968 (Jun 2021)
Franziska Hertel, Preston J. Quesenberry
1.00
0.00
0.00
Preview Materials
Download session materials for offline use
Session 1
—61 mins
Update on Final Regulations under Section 512(a)(6) and 4968 (Jun 2021)
An overview of the final regulations implementing the UBTI “silo” rule in Code Section 512(a)(6) and the final regulations implementing the college & university endowment tax under Code Section 4968. Highlight key takeaways from the final regulations, identify areas requiring further guidance and discuss practical implications of the new regulations.
Originally presented: Jun 2021 Higher Education Taxation Institute
Franziska Hertel,
Ropes & Gray LLP - Boston, MA
Preston J. Quesenberry,
KPMG LLP - Washington, DC