Tom Nichols will be moderating two panels on the New Net Investment Income Tax at the ABA Tax Section’s S Corporation and Closely-Held Business Committee meetings in Washington, D.C. on May 10, 2013.  The topic of the panels is “The Proposed Section 1411 ‘Medicare Tax’ Regulations and S Corporations.”  The panels will discuss the recently proposed regulations for the net investment income tax, how they will impact closely held businesses and other taxpayers, and the Tax Section’s comments to the proposed regulations.