In 2010, the Health Care and Education Reconciliation Act added IRC § 1411, which applies a 3.8% tax to net investment income. In December 2013, a Lexis Federal Tax Journal Quarterly article summarized proposed regs under IRC § 1411. Also in December 2013, IRS issued final regs under IRC § 1411, which made significant changes in response to comments to the proposed regs. This EIA discusses the new final Treasury Regs and the newly proposed regs.
Mark Muntean, J.D., LL.M. Taxation (Georgetown) is a business and tax lawyer in the San Francisco Bay Area of California with over 30 years of experience in federal, state, and international tax matters. He represents clients in connection with corporate, real estate, mergers and acquisitions, private equity, business law and criminal tax issues.
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