Proposed Regulation Incorporates IRS Litigation Position on UBTI for VEBAs and SUB Trusts
By EsqSocial Corporation 14/02/14
On February 6, 2014, the Internal Revenue Service (IRS) proposed new regulations for calculating the unrelated business taxable income (UBTI) of IRC section 501(c)(9) voluntary employees’ beneficiary associations (VEBA) and 501(c)(17) supplemental...
By: Sutherland Asbill & Brennan LLP