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The most tax-efficient way to own gold
Taxes on gold can be complicated and costly, but there are tax-efficient ways to participate in the gold market. Find out how in this article
Estate Tax Void has Unintended Consequences
There is good news and bad news having no estate tax this year.
Proposal to tax transactions is misguided
By seeking to tax stock transactions, legislation introduced recently by Rep. Peter DeFazio, D-Ore., would penalize the innocent…
Two items to add to Jan. 4 to-do list
There are few places in the tax law where one can “undo” an earlier taxable act.
Harvest losses without hurting alpha
Most money managers who strive to be tax-efficient harvest losses year-round.
GRATs: Make hay while the sun shines
In his book “Integrated Wealth Management: The New Direction for Portfolio Manager” (Euromoney Institutional Investor, 2006), Jean Brunel educates us as to the benefits of asset “location” — not to be confused with asset allocation.
Pity the poor folks making $1M plus
High-income earners are in the government's cross hairs — at both the federal and state levels — and there is little sympathy for those so targeted.
New option for employee options
The recent SEC rule change allowing unexercised employee options to act as collateral for listed publicly traded options is good news for holders of employee options.
Two new munis and a swaps recap
Through the passage of the American Recovery and Reinvestment Act, the government has created Build America Bonds.
Investors and Obama’s tax plan
The Department of the Treasury's recently re-leased “Green Book” describes in detail the revenue proposals contained in the president's budget for fiscal-year 2010.
When is a dividend not a dividend?
Some dividends aren't dividends at all. Sometimes they are a distribution known as a return of capital, which are actually returns of an investment instead of returns on an investment.
Some good news for Madoff victims
The release of Internal Revenue Service Ruling 2009-9 and Revenue Procedure 2009-20 be-fore the April 15 filing deadline has granted timely guidance to victims of Bernard Madoff.
Making most of excess capital losses
Since the market has devastated portfolios, many investors find themselves with substantial capital losses.
Wash sales and index investing
Wash sale rules prohibit an investor from recognizing a loss for tax purposes if securities are sold and "substantially identical" securities are purchased within 31 days.
Harvesting losses with options
Investors and their advisers are rightfully concerned about running afoul of the wash sale rule and triggering a taxable event. As you know, a wash sale — as defined in Section 1091 of the Internal Revenue Code — occurs when an investor sells property at a loss and within 30 days acquires "substantially identical" property.
Kudos to the tax writers
The government rescue plan inevitably will produce many villains.
Dividends, withholding, offshore funds
For as long as I can remember, there has been a business in helping investors minimize taxes withheld on dividends.
The tax impact of selling calls
Selling covered calls is a common strategy employed by many investors to en-hance the return of their equity position.
New IRS rulings affect investors
Three new revenue rulings released by the Internal Revenue Service over the past few weeks are likely to have substantial effects on investors.
Are deferrals worth it?
Last time, I discussed the rationale behind accelerating the payment of taxes rather than deferring taxes for as long as possible.
