Results for "Tax Planning"

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Keep your eyes on the calendar

December 15, 2013

Roth conversion rules allow an investor to re-characterize, or undo, a conversion. This makes sense when the value of the Roth declines substantially, making the tax bite disproportionate to the Roth's value. The government gives Roth converters...

Maximize loss harvesting year-round

November 10, 2013

We advocate harvesting losses (once they are big enough) all year to get the most from this tax-efficient strategy, but most investors harvest losses only at the end of the year. I guess the reasons are either that they want to take losses only...

Giant dividends: Bonanza or tax trap?

October 20, 2013

Vodafone Group PLC (VOD) has said that it intends to sell its 45% interest in Verizon Wireless to Verizon Communications Inc. (VZ), its joint venture partner in the wireless company, for $130 billion. Verizon will pay Vodafone mainly in cash...

Holding periods are a moving target

September 22, 2013

There are many instances in which the government demands a minimum holding period for an investment to obtain a long-term capital gains tax rate in order, I assume, to prove that the investment wasn't a speculation or merely a tax savings transaction....

Not all MLP funds created equal

August 25, 2013

There are exchange-traded funds, and open- and closed-end mutual funds that invest in master limited partnerships. All are regulated investment companies, but most flunk the tax test for funds and wind up being regular tax-paying corporations....

Optimizing the use of GRATs

July 21, 2013

The interest rates that are prevalent when financial advisers establish a GRAT for a client have a great effect on how much money can be transferred tax-free to the client's children. The grantor retained annuity trust is a very popular vehicle...

The best way to play Kinder Morgan

June 16, 2013

Recently there have been lots of articles written about the “kinder” (German for children) of Kinder Morgan. There is Kinder Morgan Energy Partners LP (KMP), Kinder Morgan Management LLC (KMR) and Kinder Morgan Inc. (KMI). Kinder Morgan...

Comparing the advantages of SMAs

May 19, 2013

A multitude of papers extol the tax virtues of investing through separately managed accounts. Most have compared them with mutual funds and have concluded that SMAs can produce better after-tax returns than funds for those able to take advantage...

Looking inside the president's budget

April 21, 2013

President Barack Obama's proposed budget for fiscal 2014 contains a host of revenue raisers relevant to taxpaying investors. The budget is a conglomeration of 1) proposals discussed in recent tax reform hearings held by House Ways and Means...

Another side of the carried-interest debate

March 24, 2013

Most of the debate over carried interest centers on whether managers of hedge funds, leveraged-buyout funds, venture capital funds and other private investment partnerships are paying their fair share of taxes. But if Congress changes the carried-interest...

Tax reform of financial products?

February 24, 2013

The House Ways and Means Committee has released a draft proposal for sweeping reform of tax laws dealing with financial products. Most of the proposals might be too complex or unfair to become law. Financial derivatives no longer would generate...

For wealthy, a hard fall off the cliff

January 27, 2013

For those who make more than $450,000 a year, New Year's Eve brought no good news. These high-income individuals were hit with almost all the tax increases associated with the fiscal cliff. The top rate on investment income increased 24% to...

401(k) plans shouldn't jump the gun divesting firearm stocks

January 20, 2013

Plan sponsors may want to hold off if they are thinking of selling stocks of controversial companies such as firearms manufacturers, despite the fact that some public pension plans are reviewing their holdings of such stocks, some financial...

The tax lure of MLPs and REITs

December 16, 2012

Looking for alternative investments after the market crash, many investors turned to master limited partnerships and real estate investment trusts. One of the attractions of such investments is that MLPs and REITs do not pay taxes as they would...

Advisers wrestle with uncertainty over capital gains

December 9, 2012

Faced with a capital gains tax rate that may rise to 20%, from 15%, next year, financial advisers are grappling with whether to take gains now or hold off in the hope that any increase will be less dramatic. If no deal is reached in the fiscal...

A surefire way to cut taxes for shareholders

November 18, 2012

Recently, an old friend called to commiserate about the possible spike in taxes on dividends. He made a good suggestion: Companies that usually pay dividends in January should pay them in December, saving shareholders millions, possibly billions,...

Cap deductions to balance the budget

October 21, 2012

President Barack Obama and former Massachusetts Gov. Mitt Romney disagree on a lot of things, but one thing they agree on is limiting federal income tax deductions to help balance the budget. Every White House budget proposal over the past four...

Floating NAVs could prove taxing

August 26, 2012

As much as I hate to admit it, the forces that advocate keeping a stable net asset value for money market funds have found a potent argument. In “Say Goodbye to Money Funds” (Feb 15, 2009), I argued for the idea of money market funds' reflecting...

Contemplating an 18% long-term rate

June 17, 2012

Few remember that there was once an 18% tax rate on “super” long-term property. The rate, which was to apply only to property purchased after Dec. 31, 2000, and held more than five years, was part of the Taxpayer Relief Act of 1997, which...

Are incentive fees coming to funds?

May 20, 2012

Boy, what a difference 25 years makes in the world of fund taxation. When my firm launched the first long/short fund in 1986, we had to contend with several constraints: the “short short” rule, which I will explain in a moment, a limitation...

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