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One of the most complicated areas of self-directed IRAs is Unrelated Business Income Tax (UBIT). It is commonly called UBIT. In certain situations, an IRA can owe taxes. UBIT will apply to specific types of accounts: Traditional IRAs, Roth, Simple, SEP and Educational Savings Plans (ESA). UBIT will not apply to 401(k) ...2 weeks ago
On April 25, 2013, the IRS released its Colleges and Universities Compliance Project Final Report (revised May 2, 2013), which stated the Services plan to look at how nonprofits across the sector report unrelated business income (UBI) and use comparability data in setting compensation. The Reports ...3 weeks ago
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