Mobile Edition

Planning to Defeat the 3.8 Percent Net Investment Income (Medicare) Tax (ACPD18)

Date:Thursday, December 28, 2017
Time:4:00 PM - 6:00 PM
(Registration at 3:30 PM)
Facility:Webcast or Webinar, Online
CPE Credit:2.0 Technical Business
Instructor: Bradley Burnett
Course Level:Intermediate
Early Bird Price:$79.00 FICPA Members, $109.00 Non-Members


Do you desire to avoid being tripped up and held back by paying the 3.8% Net Investment Income (NII) tax?  This relatively new tax is a continuing source of irritation for high income clients.  Interestingly, the NII tax can often be avoided by proper structuring. An intimate knowledge of the rules can lead to making that happen.


  • This course is approved by the IRS. The submission of a completed request form, found under the materials tab, is required for credit. Please send completed form to


  • To learn the foundational rules and intricacies of the 3.8% NII tax, how to avoid it and, to the extent necessary, comply with it

    Major Topics:

  • Structuring (including with pass-through entities) and operating to avoid the 3.8% Medicare tax ?

  • What is, and is not, a trade or business? Why do we care? Why can we not afford not to care?

  • Fresh Start Regrouping Rules – The biggest thing to hit PAL (and 3.8% tax) since 1986?

  • What do IRS' Capitalize vs. Repair rules have to do with avoiding the 3.8% tax?

  • Huge key to avoiding 3.8% tax: Passive activity income and loss (vs. 3.8% NII) foundations, interplay, inseparability and separability?

  • Definitive (3.8%) word on self charged rents and self charged interest?

  • Re-thinking cost recovery, investment, and retirement plan strategies to avoid 3.8% tax?

  • Why I want to be a real estate professional when I grow up? But, am I a pretender?

  • How will software vendors respond? How will I react to them? a/k/a Overrides, overrides, overrides and overrides

  • Ever see a 4D movie? The 3.8% tax comes at you in 4D. Attend this course to get your special 4D glasses. Not sold elsewhere

    Who Should Attend:
    Anyone desiring to learn the rules surrounding the 3.8% so-called Medicare tax and how to avoid being liable for it


    Advanced Preparation:


    If listed below, select the appropriate sessions or options to continue with your purchase.

    Registration Status: CLOSED - Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.