Simplified 951A part 2: Return on Assets, Pro Rata Share, Aggregation
This second video covers how to calculate return on assets, how to calculate pro rata share, and aggregation of amounts for the 951A inclusion. The first video is at: • Simplified 951A part 1: Basics The third video is at: • Simplified 951A part 3 FTC: Deemed Paid F... Here's what's in this video: 00:00 Intro & recap video 02:01 Calculating the 10% Return on Assets 05:38 Loss CFC assets 06:46 Reduced RoA for net interest expense 09:31 Determining pro rata share for a shareholder 11:35 Aggregating shareholder amounts
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