The 3.8% Tax on Net Investment Income (from Annual Virginia Conference on Federal Taxation 2014) (Online Seminar)

MCLE Credits: 1.0
Ethics Credits Included: 0.0

MCLE Credit:  1.0 (Ethics: 0.0)
Live-Interactive Credit: 0.0
Price: $70(Includes a downloadable audio version.)
Viewable Through: 6/30/2017


A pre-recorded streaming VIDEO replay of one session from the June 2014 live seminar, 66th Annual Virginia Conference on Federal Taxation.

The final regulations and new proposed regulations under Section 1411 issued in late 2013 provide needed guidance for tax planners and return preparers. This session will include a discussion of the final regulations, what constitutes a “trade or business,” the interplay of Section 1411 and Section 469, grouping passive and non-passive activities under the regulations, and how “getting advice” may minimize the net investment income tax for owners of closely held businesses, real estate professionals, and private equity investors.


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C. Wells Hall III, Nelson Mullins Riley & Scarborough LLP / Charlotte, NC

C. Wells Hall III is a Partner in Nelson Mullins Riley & Scarborough’s Charlotte office where he advises clients on the federal, state, and multi-state tax aspects of acquisitions, reorganizations, restructuring of business entities, and private equity transactions, and estate and gift tax planning in connection with such transactions.  He focuses on transactions and tax planning involving pass-through entities, including merger and acquisition transactions when an S corporation or LLC is the target.  Much of his legal experience has been involved in the finance, healthcare, and real estate sectors.

Mr. Hall has experience representing taxpayers before the Internal Revenue Service, the North Carolina Department of Revenue, the North Carolina Employment Security Commission, and the Tax Commissions of multiple states in individual and corporate tax audit appeals.  He recently participated in preparation of comments by the ABA Section of Taxation on the proposed Treasury Regulations under Section 1411 of the Internal Revenue Code (net investment income tax).  Mr. Hall was one of the original drafters of the North Carolina S Corporation Income Tax Act, and the Model S Corporation Income Tax Act endorsed by the American Bar Association and the Multi-State Tax Commission.  He was also a member of the drafting committee for the original enactment and subsequent revision of the North Carolina Limited Liability Company Act (1993, 1999, 2013).

Mr. Hall graduated from Duke University School of Law in 1973 where he served as Editor-in-Chief, of the Duke Legal Research Program. He received a B.S with honors from North Carolina State University, in 1970.



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