Planning Strategies for Minimizing Self-Employment Taxes in Light of Recent Case Law

In Soroban Capital Partners LP v. Commissioner, 161 T.C. No. 12 (2023), the court held that a partner could qualify for the limited partner exclusion from self-employment tax only if the partner was a passive investor. At first glance, that means that qualifying for this exception may prevent a partner from avoiding the 3.8% net investment income tax on business income. In this webinar, Steve Gorin, JD, will discuss a way to avoid both taxes.

Presented by: Steven B. Gorin, JD

CLE: 1.0 general credit

Approved States: CA, CO, FL, GA, IL, NJ, NV, NY, OH, OK, PA, TN, TX, UT, VT

(AK, AZ, CT, MO, ND, NH eligible to claim credit.)

We will supply you with the information needed to apply in other states

Contact shopcle@wealthcounsel.com for CLE assistance.

WealthCounsel members: This CLE eligible program may be complimentary for WealthCounsel members, depending upon their subscription bundle.  Please access and view it here via the member website for optimal experience and inclusion in your CLE Profile Account.