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UBI Tax Not Applied to Receivables Left by Decedent

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Taxation only possible when private foundation is deemed to be in a trade or business

July 26, 2016

Author: Andrew M. Nerney and Andrew Brett Seiken

Trusts & Estates Magazine Website

Andrew M. Nerney and Andrew Brett Seiken, associates in Cummings & Lockwood's Private Clients Group, published an article entitled "UBI Tax Not Applied to Receivables Left by Decedent" which appeared on Trusts & Estates magazine website on July 26, 2016.  To read the full article, click here.