Updated:Aug 12,2016. HeartCodeÂ® ACLS Part 1 is a Web-based, self-paced instructional program that uses eSimulation technology to allow students to assess and treat patients in virtual healthcare settings. In this environment, students apply their knowledge to real-time decision making and skills development.
An alternative (but complex) policy approach would be to treat all carried interest as if a nonrecourse loan had actually been made. Under that approach, the general partner would typically pay more in taxes than under current law but less than if all carried interest was treated as ordinary income.
As of 2013, the federal government taxed ordinary income, minus deductions, at seven different rates. Those rates: 10 percent, 15 percent, 25 percent, 28 percent, 33 percent, 35 percent and 39.6 percent. Each rate applies to a different portion of taxable ordinary income. For example, in 2013, a single taxpayer with taxable ordinary income of $50,000 would pay 10 percent on taxable income up to $8,925, then 15 percent on taxable income from $8,925 to $36,250, and then 25 percent on income from $36,250 to $50,000. Your tax bracket is the highest rate that applies to your ordinary income.