In Soroban Capital Partners LP v. Commissioner, 161 T.C. No. 12 (2023), the court held that a partner could qualify for the limited partner exclusion from self-employment tax only if the partner was a passive investor. At first glance, that means that qualifying for this exception may prevent a partner from avoiding the 3.8% net investment income tax on business income. In this webinar, Steve Gorin, JD, will discuss a way to avoid both taxes.