My K-1 only shows Box 1 - Interest. There is no Box 14. Could that be because the amount is so small (<$10)? Seems like the interest should be included in net investment income as it relates to income earned on GVUL investments. Although the amount is not material, I would like to understand the concept. Everything in Box 1 on 1099-INT flows thru to Form 4952 and I expected the same here.
