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Trump Administration › Internal Revenue Code (IRC) › UBIT

Eversheds Sutherland (US) LLP

The One Big Beautiful Bill – sports industry sweats the over/under

Eversheds Sutherland (US) LLP on

As the “One Big Beautiful Bill” continues its legislative path through Congress, it remains too close to call on how the final legislation will impact the sports industry. On May 22, 2025, the House of Representatives...more

Nossaman LLP

Might the UBIT Bite a Bit? You Bet.

Nossaman LLP on

The recent tax reform bill (Tax Cuts and Jobs Act, H.R. 1), which the House Ways and Means Committee introduced November 2, would subject public pension plans to unrelated business income tax (“UBIT”) on their pre-packaged...more

Seyfarth Shaw LLP

UBIT May Be In Your Future

Seyfarth Shaw LLP on

The proposed Tax Cuts and Jobs Act released by the House of Representatives on November 2, 2017 calls into question the position long taken by government pension plans that they are exempt from the unrelated business income...more

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