After reporting its first fiscal loss in 30 years the previous year, Nintendo has returned to profitability in both Net and Ordinary income for the 2013 fiscal year ending March 31st.

FORBES: Nintendo Announces Fiscal Year 2013 Report, FY 2014 Projections

By materially participating, the ordinary income of the corporation will not be included in your net investment income, and by virtue of Rev.

FORBES: Overview Of The New 3.8% Investment Income Tax, Part 2: Passive Activities

In a taxable account, net long-term capital gains are taxed at a rate lower than the ordinary income-tax rate for withdrawals from tax-deferred retirement plans.

WSJ: How to Make Your Retirement Savings Last