Displaying 157 results
Last chance to double up on losses
A core principle of managing portfolios for tax efficiency is disciplined loss harvesting
Top marginal tax rates may skyrocket
The political winds have shifted and “millionaires” now are expected to shoulder much of the burden of balancing the budget
Last chance to re-characterize
Much has been written about the opportunity to undo, or re-characterize, a Roth IRA conversion if the assets in the account depreciate
Are your clients traders or investors?
Under U.S. tax law, investment expenses are considered miscellaneous itemized deductions
The complexity of ETF options
As they do with stocks, investors have the opportunity to trade listed options on many exchange-traded funds
What lurks in some foreign ETFs
The latest wrinkle in the world of exchange-traded funds is a fund that is a foreign company
The best way to own master LPs
Master limited partnerships are legal entities that trade on an exchange but are not corporations
Would you like to do the contango?
As we discussed last month, futures-based ETFs may generate considerable tax-related confusion
Surprises in state income taxes
State taxes don't always follow the same rules used in calculating federal income taxes
Commodities ETFs can be taxing
Investors in hedge funds and limited partnerships are used to receiving these forms, which reflect an investor's proportionate share of a partnership's taxable income or loss
How to start the year off right
Here are four timely tax-related rules that advisers should note: Cost basis reporting. Brokerage firms are required to…
IRS ruling likely to nix options tactic
In light of a recent IRS decision that took some by surprise, there's one options strategy we're not likely to see anymore
Strategies to use if taxes rise next year
There are multiple strategies that can be employed once we know what will happen with taxes in 2011
What if the 2011 tax rate is set late?
It is likely that nothing will be known about the tax rate for 2011 until after the November elections. History shows us that if everyone knows that taxes are going up, taxpayers will employ strategies to accelerate income into this year.
What a difference a REIT makes
Sometime this year, Weyerhaeuser Co. Ticker:(WY) will transform itself from a C corporation into a real estate investment trust.
When hedging constitutes a sale
In two cases involving the hedging of appreciated stock positions, the U.S. Tax Court recently ruled that the investors who took the cases to court should be taxed as if they had sold their stock at the time that they entered into the hedging transactions.
From the Tax Expert: Why you should sell Weyerhaeuser today
Most taxable investors who wish to continue to hold shares of Weyerhaeuser Co. Ticker:(WY) should probably sell today and buy it back again tomorrow after the stock has gone ex-dividend.
More options taxation oddities
My recent column on the taxation of listed options on SPDR Gold Shares GLD seems to have struck a nerve.
Taxes on dividends may nearly triple
Under current law, the Medicare payroll tax applies only to wages.
Look out for hidden swap taxes
Buried in the jobs creation law signed by President Barack Obama last month were a number of tax and reporting provisions that have nothing to do with employment opportunities.
