I'm taking off my 'tax expert' hat here to give you my 100% personal opinion on the matter. Any benefit or gain on your investment is not worth it. Depending on the broker that is the custodian of your account, you may or may not be kept 'in the loop' in the event that your account is subject to UBIT. They may automatically take money from your account to pay the UBIT without your knowledge or approval. Then, after the fact you may or may not have any qualified support to try to understand what they did or why they did it or if it was done correctly.