For example, the new guy is always watched like a hawk and assessed by associates boasting a greater level of seniority through various avenues, some passive, some direct.

FORBES: Why Cloud Computing Is Slowly Winning The Trust War

Active versus passive return comparisons tend to be limited to the asset class level.

FORBES: Nation's Largest Pension Considers More Indexing

To the contrary, if the rental activity does not rise to the level of a trade or business, the fact that it is no longer treated as passive courtesy of the real estate professional rules will not change the fact that the rental income is considered net investment income.

FORBES: Ten Things We Learned From The New Obamacare Investment Tax Regulations