Tax Facts

New Proposed Regs on UBTI Calculations for VEBAs and SUBs, June 4, 2020

The IRS proposed regulations address the treatment of unrelated business taxable income (UBTI) for certain tax-exempt entities, including VEBAs and SUBs. UBTI is income generated from an activity unrelated to the tax-exempt purpose of the entity. For more information, visit Tax Facts Online.


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