Results for "Tax Planning"

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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...

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,...

The tax implications of special dividends

September 23, 2012

This year is shaping up to be a good one for special dividends, with more than 80 an-nounced so far. A new monthly record was set last month, when a total of $34 billion in special dividends were announced. Special dividends are above and beyond...

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...

A better approach to taxing gains?

April 22, 2012

Late last year, I attended a hearing of the congressional Joint Committee of Taxation on the taxation of financial products. One of the four speakers testifying that day was attorney David S. Miller, who put forth the idea that really rich people...

What lurks in the president's budget

February 19, 2012

With the big exception of dividends, President Barack Obama's 2013 budget looks very much like his 2012 budget. In fact, many of the tax changes affecting individuals that were proposed in the 2012 budget and not enacted show up again in the...

Last chance to double up on losses

November 20, 2011

A core principle of managing portfolios for tax efficiency is disciplined loss harvesting. And one of the most popular loss-harvesting techniques is doubling up, which allows investors to harvest losses effectively while sticking to a particular...

Top marginal tax rates may skyrocket

October 23, 2011

The latest news from Washington isn't good. The political winds have shifted and “millionaires” now are expected to shoulder much of the burden of balancing the budget. The recently proposed 5.6% surtax on those with the highest income,...

Last chance to re-characterize

September 25, 2011

Much has been written about the opportunity to undo, or re-characterize, a Roth IRA conversion if the assets in the account depreciate. In fact, we have recommended converting early in the year to maximize this look-back period and noted that...

Are your clients traders or investors?

July 24, 2011

Under U.S. tax law, investment expenses are considered miscellaneous itemized deductions. But these so-called Section 212 deductions are limited, and the limits result in most investors' not being able to deduct investment expenses such as management...

The complexity of ETF options

June 19, 2011

As they do with stocks, investors have the opportunity to trade listed options on many exchange-traded funds. You would think, therefore, that the taxation of gains and losses on ETF options should be straightforward. It isn't. Publicly traded...

What lurks in some foreign ETFs

May 22, 2011

The latest wrinkle in the world of exchange-traded funds is a fund that is a foreign company. The rush to silver, for example, spawned the creation of the Sprott Physical Silver Trust Ticker:(PSLV), which is a Canadian corporation. Because the...

The best way to own master LPs

April 24, 2011

Master limited partnerships are legal entities that trade on an exchange but are not corporations. As partnerships, they pay no tax themselves; an MLP's partners/owners are allocated the profits or losses of the entity through the issuance of...

Surprises in state income taxes

March 27, 2011

State taxes don't always follow the same rules used in calculating federal income taxes. This can cause problems for taxpayers in general, and investors in particular. I was surprised to learn how different state and federal taxes are when I...

Would you like to do the contango?

February 27, 2011

As we discussed last month, futures-based ETFs may generate considerable tax-related confusion. And as I learned from financial advisers since that column appeared, there is also considerable confusion about how commodities-futures-based exchange-traded...

Commodities ETFs can be taxing

January 30, 2011

The K-1s are coming! The K-1s are coming! 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. But this year, some investors...

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