Displaying 157 results
Harvest your capital gains?
A mantra of tax-efficient investing is to harvest capital losses and defer all gains.
Why pick on exchange traded notes?
The time is drawing near for comments requested by the Department of the Treasury regarding changing the taxation of exchange traded notes and other prepaid forward contracts.
How fees can trigger stealth taxes
Since the tax laws are so complex, and often inconsistent, it's no wonder that the tax treatment of investment management fees varies widely.
Drawing down retirement money
Over the past six months, I have done extensive research on the best ways to draw down assets to create retirement income, including looking at the effect of taxes on that process.
When ETFs pass along gains
Investors often ask me why an exchange traded fund they own paid a big gains distribution. The answer is simple, but the lessons can affect the advice you give your clients.
Now is the time to exercise ISOs
Incentive stock options are thought of more favorably than non-qualified stock options because ISOs can create capital gains while NQOs create ordinary income.
Do-it-yourself structured notes
As discussed in earlier columns, there are two types of structured-note products — those without a principal guarantee and those that guarantee the return of principal as a worst-case scenario.
It’s harvest time – for tax losses
As November approaches, and 2007 comes to a close, investors are taking stock of their realized and unrealized gains and losses for the year.
A possible wallop for master limited partnerships
Washington tax talk these days seems focused on hedge funds, their investors and their managers.
The magic of exchange-traded notes: Tax deferral
Exchange-traded notes are the newest wrinkle from Barclays, the main sponsor of exchange-traded funds.
Dilemma for IRS: How big can a hedge be?
To qualify as a hedging transaction, must a hedge be proportionate in size to the volume of the…
Tax Watch: In wake of new tax law, time for planning
It’s number crunching time! Tax planning will be driven by projections of the impact of changes in the…
Tax Watch: IRS making it easier to change the tax year
The Internal Revenue Service has issued proposed revenue procedures that would allow partnerships, S corporations, electing S corporations…
Tax Watch: IRS chief agrees service is not meeting goals
The Internal Revenue Service might be taking steps to address its failings, but Commissioner Charles O. Rossotti says…
Tax Watch: House panel urges tax break for fund holders
In a recently released report, Congress’ Joint Economic Committee recommends changing the tax treatment of capital gains distributed…
Court to planners: No documentation, no deductions
The U.S. Tax Court recently denied an income tax deduction for rental payments associated with taxpayers’ financial planning…
Tax Watch: Bush package could make tax code more taxing
Will President Bush’s tax package complicate or simplify the Internal Revenue Code? “The current environment in Washington can…
Tax Watch: IRS gets poor marks from oversight board
The Internal Revenue Service Oversight Board has issued a scathing review of the agency’s performance. The same report…
Tax Watch: Canada offers tax lures for backing risky exploration
Canada is offering potentially lucrative incentives to those who invest in Canadian mining exploration. However, according to the…
Tax Watch: Be glad your call to IRS wasn’t answered
A recent Department of the Treasury study found that taxpayers have less than a 40% chance of speaking…
