Regulatory & Compliance
UBTI and UBIT: The Hidden Tax Trap in Self-Directed IRA Alternative Investments
Here is the number that catches most self-directed IRA investors off guard. A trust hits the top 37% federal tax bracket at just $16,000 of income. Not $16 million. Sixteen thousand dollars....
Jeff Barnes, MBA··10 min read
Regulatory & Compliance
Blocker Corporations: The Tax Insurance Policy Behind PE and VC Fund Structures
A blocker corporation guarantees you pay 21% federal corporate tax on income you'd otherwise never see directly. That sounds like a bad trade until you look at the alternative. According to...
Jeff Barnes, MBA··10 min read