Results for "Tax Planning"

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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...

How to start the year off right

January 2, 2011

Here are four timely tax-related rules that advisers should note: Cost basis reporting. Brokerage firms are required to keep track of an investor's cost basis in any shares purchased after Jan. 1. When the securities are sold, the broker will...

IRS ruling likely to nix options tactic

November 28, 2010

In light of a recent IRS decision that took some by surprise, there's one options strategy we're not likely to see anymore. The strategy involved a contract between a British investment bank and a U.S. hedge fund that both parties documented...

Strategies to use if taxes rise next year

November 7, 2010

There are multiple strategies that can be employed once we know what will happen with taxes in 2011. In my last column, I discussed selling taxable bonds late in the year to realize the accrued interest this year versus next. I also explored...

What if the 2011 tax rate is set late?

October 3, 2010

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. When...

What a difference a REIT makes

August 8, 2010

Sometime this year, Weyerhaeuser Co. Ticker:(WY) will transform itself from a C corporation into a real estate investment trust. There is good news and bad news in the conversion. First, the bad news: Whoever owned the company's shares July...

From the Tax Expert: Why you should sell Weyerhaeuser today

July 19, 2010

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. Last Monday, the company declared a special dividend of...

More options taxation oddities

May 30, 2010

My recent column on the taxation of listed options on SPDR Gold Shares (GLD) seems to have struck a nerve. Many practitioners were incredulous. How, they asked, could the option on a security possibly be taxed more favorably than the underlying...

Taxes on dividends may nearly triple

May 2, 2010

Under current law, the Medicare payroll tax applies only to wages. Beginning in 2013, however, a new 3.8% Medi-care tax will be imposed on high-income earners and will be applied to investment income. The current 35% tax on investment income,...

Look out for hidden swap taxes

April 4, 2010

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. One such provision (the new Subsection K of Internal Revenue Code...

The most tax-efficient way to own gold

March 7, 2010

All that glitters is not — well, you know the rest. The truth is that in terms of taxes, gold isn't all that glittery. According to the Internal Revenue Service, gold is a collectible when it is held in the form of coins or bullion. As a result,...

Estate Tax Void has Unintended Consequences

February 7, 2010

There is good news and bad news having no estate tax this year. The good news is obvious: no estate tax. But the bad news is that there is no longer a step-up in basis for property with unrealized capital gains. This means that some heirs could...

Proposal to tax transactions is misguided

January 10, 2010

By seeking to tax stock transactions, legislation introduced recently by Rep. Peter DeFazio, D-Ore., would penalize the innocent at an exorbitant rate. The congressman's website offers an explanation for the Let Wall Street Pay for the Restoration...

Two items to add to Jan. 4 to-do list

November 29, 2009

There are few places in the tax law where one can “undo” an earlier taxable act. Exercising incentive stock options and converting a conventional individual retirement account to a Roth IRA are two of these. Since it's possible to optimize...

Harvest losses without hurting alpha

November 1, 2009

Most money managers who strive to be tax-efficient harvest losses year-round. A 2001 study by First Quadrant LP, a global institutional money manager, found that continual loss harvesting can add 80 basis points annually to an indexed investor's...

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