Displaying 157 results
Not all MLP funds created equal
Some go to extraordinary lengths to qualify for preferential treatment under the tax code.
Holding periods are a moving target
There are many instances in which the government demands a minimum holding period for an investment to obtain…
Optimizing the use of GRATs
The grantor retained annuity trust is a very popular vehicle that's used in estate planning and wealth transfer.
The best way to play Kinder Morgan
Recently there have been lots of articles written about the “kinder” (German for children) of Kinder Morgan.
Comparing the advantages of SMAs
A multitude of papers extol the tax virtues of investing through separately managed accounts. Most have compared them…
Another side of the carried-interest debate
As the debate over carried-interest taxes gains national attention, Robert N. Gordon warns that the levies wouldn't just hit hedge fund managers. Here's why Investors should be worried, too.
Tax reform of financial products?
The idea may be theoretically interesting, but it is too complex and practically unworkable
The tax lure of MLPs and REITs
Looking for alternative investments after the market crash, many investors turned to master limited partnerships and real estate…
Looking inside the president’s budget
Included are several revenue raisers, including new reforms, old standbys and one big surprise
For wealthy, a hard fall off the cliff
For those who make more than $450,000 a year, New Year’s Eve brought no good news. These high-income…
401(k) plans shouldn’t jump the gun divesting firearm stocks
Plan sponsors may want to hold off if they are thinking of selling stocks of controversial companies such…
Floating NAVs could prove taxing
As much as I hate to admit it, the forces that advocate keeping a stable net asset value…
Advisers wrestle with uncertainty over capital gains
End-of-year sell-off to beat the tax man may not be the best plan
A surefire way to cut taxes for shareholders
Recently, an old friend called to commiserate about the possible spike in taxes on dividends. He made a…
Cap deductions to balance the budget
President Barack Obama and former Massachusetts Gov. Mitt Romney disagree on a lot of things, but one thing…
The tax implications of special dividends
This year is shaping up to be a good one for special dividends, with more than 80 an-nounced…
Contemplating an 18% long-term rate
Few remember that there was once an 18% tax rate on “super” long-term property. The rate, which was…
Are incentive fees coming to funds?
Boy, what a difference 25 years makes in the world of fund taxation. When my firm launched the…
A better approach to taxing gains?
Late last year, I attended a hearing of the congressional Joint Committee of Taxation on the taxation of…
What lurks in the president’s budget
With the big exception of dividends, President Barack Obama’s 2013 budget looks very much like his 2012 budget.
