Perspectives Blog

October 2013 Archive

Retirement plan design for the new tax regime

Abram Claude, Vice President, Columbia Management Learning Center | October 2, 2013

Small business owners can potentially mitigate the effect of the new 3.8% net investment income tax (NIIT) by establishing or updating a retirement plan for their business. Strategic use of tax-advantaged retirement plans may prevent one from breaking through the MAGI income threshold for the NIIT strategy. The Columbia Management Learning Center is dedicating a