Tax Facts

IRS Regs Clarify UBTI Calculation for VEBAs and SUBs, Jan. 9, 2020

The IRS has released regulations clarifying how voluntary employees' beneficiary associations (VEBAs) and supplemental unemployment benefit trusts (SUBs) calculate unrelated business taxable income (UBTI) in light of recent litigation. For more information on the new rules and the related litigation, visit Tax Facts Online.


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