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Planning to Defeat the 3.8 Percent Net Investment Income (Medicare) Tax

Total Credits: 2 including 2 Taxes - Technical

Average Rating:
ACPEN Industry Institute |  ACPEN Tax Institute |  IRS Approved |  Tax
Bradley Burnett, J.D., LL.M.
Course Levels:
2 Hours


Do you desire to avoid being tripped up and held back by paying the 3.8% Net Investment Income (NII) tax?  This relatively new tax is a continuing source of irritation for high income clients.  Interestingly, the NII tax can often be avoided by proper structuring. An intimate knowledge of the rules can lead to making that happen.

Basic Course Information

Learning Objectives

*To learn the foundational rules and intricacies of the 3.8% NII tax, how to avoid it and, to the extent necessary, comply with it

Major Subjects

*Structuring (including with pass-through entities) and operating to avoid the 3.8% Medicare tax 

*What is, and is not, a trade or business? Why do we care? Why can we not afford not to care?

*Fresh Start Regrouping Rules – The biggest thing to hit PAL (and 3.8% tax) since 1986

*What do IRS' Capitalize vs. Repair rules have to do with avoiding the 3.8% tax?

*Huge key to avoiding 3.8% tax: Passive activity income and loss (vs. 3.8% NII) foundations, interplay, inseparability and separability

*Definitive (3.8%) word on self charged rents and self charged interest

*Re-thinking cost recovery, investment, and retirement plan strategies to avoid 3.8% tax

*Why I want to be a real estate professional when I grow up? But, am I a pretender?

*How will software vendors respond? How will I react to them? a/k/a Overrides, overrides, overrides and overrides

*Ever see a 4D movie? The 3.8% tax comes at you in 4D. Attend this course to get your special 4D glasses. Not sold elsewhere

Course Materials


Bradley Burnett, J.D., LL.M. Related seminars and products: 19

Bradley Burnett, J.D., LL.M. (Taxation), is a practicing Colorado tax attorney with 33 years of tax practice experience. His practice emphasis is on tax planning and tax controversy resolution. He also prepares a handful of tax returns.

Prior to establishing his own law firm in 1990, he practiced tax accounting with national and local CPA firms, worked as trust officer for a Denver bank and managed the tax department as partner in a medium-sized Denver law firm. After receiving his undergraduate degree in accounting and law degree (J.D.), he earned a Master of Laws (LL.M.) in Taxation from the University of Denver School of Law Graduate Tax Program.

Mr. Burnett has delivered more than 3,000 presentations on U.S. tax law throughout all fifty U.S. states, Washington, D.C., the Bahamas, Italy, Greece, Turkey and Canada. He has authored texts of 35 CPE courses.

Bradley served as adjunct professor at the University of Denver School of Law Graduate Tax Program, where he pioneered an Employment Tax course and occasionally pinch hit teaching the IRS Practice and Procedure topic.  He has appeared on television answering tax questions for call-in viewers of Denver NBC affiliate KUSA Channel 9.  Brad received the Illinois Society of CPAs Instructor Excellence Award for teaching in Chicago and five times has been the top rated, most requested instructor for CPA Society annual tax conferences.

Burnett’s seminar style is to deliver the subject matter in briskly paced, enthusiastic and witty fashion. His forte’ is the candid communication of practical ideas relating to tax law.

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For Anyone desiring to learn the rules surrounding the 3.8% so-called Medicare tax and how to avoid being liable for it
Original Recording Date 06/02/2016
Yellow Book No
Course Developer Bradley Burnett Tax Seminars, Ltd.
Date Added to Catalog 05/19/2016

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Instructional Delivery Method Group Internet Based
Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 

Course Registration Requirements

Online Registration



Overall:      4.4

Total Reviews: 58


Gloria M

"Awesome Instructor and great cpe course!"

Jeff J - Middleton, Wisconsin

"Liked the summary of items to maximize or minimize to avoid NIIT"

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