Join us for this complimentary webinar where our trusted advisors will share insights to help you identify separate businesses, calculate siloed unrelated business income (UBI), and use pre- and post-net operating losses.
Upon completion of this program, participants will be able to:
- Explain the final regulations under IRC Section 512(a)(6)
- Discuss siloing activity based on NAICS codes or investment activities
- Define qualified partnership investments and qualified S corporation investments
- Demonstrate how to apply pre-net operating losses (NOLs) generated before January 1, 2018, and post-NOLs generated after December 31, 2017