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ERISA Outline Book Index

UBTI

* Active trade or business defined, (Ch7/SecXVII/PtA.2.)

- Partnership investments, (Ch7/SecXVII/PtA.2.d.)

- S corporation stock held by ESOP, (Ch7/SecXVII/PtA.4.)

- Sales of real estate, (Ch7/SecXVII/PtA.2.b.)

- Stock trading, (Ch7/SecXVII/PtA.2.c.)

* Borrowing against investments held by the trust (debt-financed property), (Ch7/SecXVII/PtA.3.)

* Debt-financed property income, (Ch7/SecXVII/PtA.3.)

- Computation of UBTI relating to debt-financed property, (Ch7/SecXVII/PtA.3.g.)

- Margin trading, (Ch7/SecXVII/PtA.3.d.1))

- Leveraged real property investments, (Ch7/SecXVII/PtA.3.c.)

- Partnership exception, (Ch7/SecXVII/PtA.3.c.6))

◆ Allocation requirements under IRC §514(c)(9)(E), (Ch7/SecXVII/PtB.3.c.6)b))

* Definition of UBTI, (Ch1B/Def-Trust), (Ch1B/Def-UBTI)

* Dividends, (Ch7/SecXVII/PtA.1.a.)

* Exempt income, (Ch7/SecXVII/PtA.1.)

* Interest, (Ch7/SecXVII/PtA.1.)

* Margin trading, (Ch7/SecXVII/PtA.3.d.1))

* Mortgage lending, (Ch7/SecXVII/PtA.2.a.)

* Partnership investments, (Ch7/SecXVII/PtA.2.d.), (Ch7/SecXVII/PtA.3.c.6)), (Ch7/SecXVII/PtA.2.d.)

* Real property investments leveraged by the plan, (Ch7/SecXVII/PtA.3.c.)

* Rents, (Ch7/SecXVII/PtA.1.c.)

* Royalties, (Ch7/SecXVII/PtA.1.b.)

* S corporations: special UBTI rules, (Ch7/SecXVII/PtA.4.)

* Sales of property held by plan, (Ch7/SecXVII/PtA.1.d.)

* Tax rate, (Ch7/SecXVII/PtB)

- Calculated separately for each trade or business in post-2017 tax years (TCJA change), (Ch7/SecXVII/PtB.3.)

◆ Interim guidance regarding partnerships held by exempt organizations, (Ch7/SecXVII/PtB.3.a.)

UNCASHED CHECKS, see TAXATION OF BENEFITS

UNENROLLED PREPARER

* Definition, (Ch13A/SecII/PtC.1.)

UNIFORM NORMAL RETIREMENT AGE, (Ch3A/SecIII/PtA.1.c.)

UNIFORM POINTS PLANS, (Ch3A/SecIII/PtA.1.c.)

UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT OF 1994, see MILITARY SERVICE

UNINCORPORATED BUSINESSES

* Owners of unincorporated business, see SELF-EMPLOYED INDIVIDUALS

* Special controlled group rules, see RELATED ORGANIZATIONS

UNION, see COLLECTIVELY-BARGAINED PLANS

UNRELATED BUSINESS TAXABLE INCOME, see UBTI

USER FEES

* Applications for Single Document Plans (volume submitter plans prior to 2018), (Ch15/SecI/PtB.2.)

* Determination letter requests, (Ch1B/Def-PreApprovedPlan/PtA.1.)

- Form 5300, (Ch15/SecI/PtA.1.)

- Form 5307, (Ch15/SecI/PtA.2.)

- Form 5310, (Ch15/SecI/PtA.3.)

- Leased employee determination, (Ch15/SecI/PtA.5.)

- Multiple employer plans, (Ch15/SecI/PtA.4.)

* Definition of user fee, (Ch1B/Def-UserFee)

* Form 8717 used to transmit user fee with determination letter application, (Ch15/SecIII/PtA.2.d.2))

- Electronic payment alternative, (Ch15/SecIII/PtA.2.d.2))

* Form 8717-A used to transmit user fee with approval letter application, (Ch1B/Def-PreApprovedPlan/PtA.1.), (Ch15/SecI/PtB)

* Group trusts, (Ch15/SecI/PtA.7.)

* IRA approval applications, (Ch15/SecI/PtB.3.)

* Opinion letter applications for Pre-Approved Plans, (Ch15/SecI/PtB.1.) (Adoption Agreement Plans), (Ch15/SecI/PtB.2.) (Single Document Plans)

* Private letter ruling requests, (Ch1B/Def-PreApprovedPlan/PtA.1.)

* SEP approval applications, (Ch15/SecI/PtB.3.)

* VCP program under EPCRS (VCP user fees), (Ch15/SecVI/PtB.3.g.)

* Waiver for certain small employers, (Ch15/SecI/PtA.8.)

- Post-2016 determination letter applications, (Ch15/SecI/PtA.8.c.(7))

- Simplified method for determining whether waiver applies, (Ch15/SecI/PtA.8.c.(6))