Results for "Tax Planning"

Displaying 246 results

Sort: Date | Relevance


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...

When hedging constitutes a sale

September 5, 2010

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...

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...

GRATs: Make hay while the sun shines

October 4, 2009

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

September 6, 2009

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. In high-tax states like New York, the situation is particularly bad, especially for those...

New option for employee options

August 9, 2009

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. Until now, if the holder of em-ployee options sold exchange traded calls on...

Two new munis and a swaps recap

June 28, 2009

Through the passage of the American Recovery and Reinvestment Act, the government has created Build America Bonds. These are vehicles through which the federal government subsidizes municipal issues so that issuers can offer investors higher...

Investors and Obama's tax plan

May 31, 2009

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. Some proposals are simply the scheduled sunset of the Bush tax cuts. For example,...

« Previous PageNext Page »

1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 ... 13


Hi! Glad you're here and we hope you like all the great work we do here at InvestmentNews. But what we do is expensive and is funded in part by our sponsors. So won't you show our sponsors a little love by whitelisting It'll help us continue to serve you.

Yes, show me how to whitelist

Ad blocker detected. Please whitelist us or give premium a try.