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2013
- The Tax Conscious Adviser articles
Looking Inside the President's Budget:
Included are several revenue raisers, including new reforms, old
standbys and one big surprise
Another side of the carried-interest debate: Changes being
mulled in Congress would affect taxes paid by fund investors, as
well as managers
March 24, 2013
Tax reform of financial products?:
The idea may be theoretically interesting, but it is too complex
and practically unworkable
February 25, 2013
For wealthy, a hard fall off the cliff: The president and
Congress are looking at further tax increases to help balance the
budget
January 25, 2013____________________________________________________
2012
- The Tax Conscious Adviser articles
The tax lure of MLPs and REITs: Investors should know what they're getting into when they put their money in these alternatives
December 16, 2012
A surefire way to cut taxes for shareholders: By paying dividends in December instead of January, companies can save stockholders a bundle
November 18, 2012
Cap deductions to balance the budget: Both presidential candidates want to limit their value but would go about it differently.
October 21, 2012
The tax implications of special dividends: Familiarization with the complex way in which they're treated is important for investors.
September 23, 2012
Floating NAVs could prove taxing: Money market fund reform would likely result in accounting headaches for investors.
August 26, 2012
An 18% tax rate: If the Bush tax cuts expire, assets held for five years or more could beneift for a 1997 law.
June 18, 2012
Are incentive fees coming to funds?: Prohibitions have been eroding slowly, and the door to hedge-fund like expenses is now open.
May 22, 2012
A better approach to taxing gains?: Paying tax on unrealized capital gains has some advocates, but it is ultimately unworkable.
April 22, 2012
If
corporate tax rates were to drop
March
26, 2012
What
lurks in the president's budget
February
19, 2012
Now
it's goodbye, Mr. MIPS
January
30, 2012
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2011
- The Tax Conscious Adviser articles
Last
chance to double up on losses
November
20, 2011
Top
marginal tax rates may skyrocket: 'Millionaires' are now
expected to shoulder much of the burden of balancing the budget
October
23, 2011
Last
chance to re-characterize: For those with losses in converted
Roth IRAs, the deadline for undoing 2010 conversions is Oct 17
September
25, 2011
Are
your clients traders or investors?: In light of a
Massachusetts directive, the after-tax cost of investing hangs on
the answer
July
24, 2011
The
complexity of ETF options: Key to ascertaining whether they
will be taxed 'normally' lies in whether or not they are equities
June
19, 2011
What
lurks in some foreign ETFs:
Passive foreign investment companies can generate big tax bills if
proper reporting isn't filed
May
22, 2011
The
Best Way to Own MLPs:
Calulating cost basis is such a hassle that many investors prefer
receiving a 1099 over a K-1
April
24, 2011
Surprises
in state income taxes:
Around the country, substantial income is treated very differently
by state law
March
27, 2011
Would
you like to do the contango?:
Don't
dance with futures-based exchange-traded funds unless you
understand the steps
February
27, 2011
Commodities
ETFs can be taxing :With these complex
products, an unexpected bill and confusion sometimes may arrive
January
30, 2011
How
to start the year off right:New
mutual fund tax rules and the end of a Social Security free lunch
January 2, 2011
2010
- The Tax Conscious Adviser articles
IRS
ruling likely to nix options tactics: Instead of deferring
gain, hedge fund investors will have to pay tax at short-term rate
November 28, 2010
Strategies
to use if taxes rise next year: Deferring deductions
and accelerating income may make sense in bizarre world of hiked
rates
November 7, 2010
What
if the 2011 tax rate is set late?: Wealthy
investors will want to move income forward to this year, saving
amount hit by hike
October 3, 2010
When
hedging constitutes a sale: Two
Tax Court decisions show that certain transactions can have costly
consequences
September
5, 2010
What
a difference a REIT makes: Weyerhaeuser conversion
makes it more tax-efficient, but shareholders took a hit on
dividend
August 8, 2010
Why
you should sell Weyerhaeuser today:Most taxable investors
who wish to hold shares of Weyerhaeuser should probably sell today
and buy it back again tomorrow after the stock has gone
ex-dividend
July 19, 2010
Carried
Interest: Whose ox is getting gored?: The burden will fall on
venture capital and leveraged-buyout funds, not hedge funds
June 27, 2010
More
options taxation oddities: Not all such
investments are similarly taxed, so take advantage when you can
May 30, 2010
Taxes
on dividends may nearly triple: Investment income will
take a huge hit to help pay for health care reform
May 2, 2010
Look
out for hidden swap taxes: Changes will affect
U.S. tax-exempt entities that invest overseas
April 4, 2010
The
most tax-efficient way to own gold: For the IRS, the
investment is a collectible when it is held in the form of coins
or bullion
March 7, 2010
Estimated
tax void has unintended consequences: Check wills to make
sure that there are no surprises; consider accelerating gifts in
2010
February 7, 2010
Proposal
to tax transactions is misguided:
If punishment is
congressman's goal, the average investor, not Wall Street, would
pay the price
January 10, 2010
2009
- The Tax Conscious Adviser articles
Two
items to add to January 4 to-do list: The
earlier in 2010 your clients exercise incentive stock options or
convert to a Roth, the better
November
29, 2009
What
to do for clients now and next year: This article is an
edited transcript of an October 20, 2009 webcast, Tax Planning:
What to do for clients now and in 2010
November
8, 2009
Harvest
losses without hurting alpha: The time to consider
wash sale strategies for the 2009 tax year is before Thanksgiving
November
1, 2009
GRATs:
Make hay while the sun shines: If Obama has his way,
grantor remainder annuity trusts will become less attractive
October 4, 2009
Pity
the poor folks making $1M plus: They already pay most
of the taxes, and it's going to get worse if the feds enact health
"surtax"
September 6, 2009
New
option for employee options: Recent SEC rule change
allows unexercised ones to act as collateral in hedging
transactions
August 9, 2009
Two
new munis and swaps recap: Build America Bonds
offer investors taxable alternatives; watch out for swaps
withholding
June 28, 2009
Investors
and Obama's tax plan The specifics are
released in the Treasury Department's "Green Book", and
it could get ugly
May 31, 2009
When
is a dividend not a dividend?: Sometimes a
distribution turns out to be a return of capital, which has its
advantages
May 3, 2009
Some
good news for Madoff victims: The IRS has issued
timely guidance on how to claim "safe harbor" for theft
losses
April 5, 2009
Making
most of excess capital losses: Here are some ways to
create gains through timely sales of fixed-income investments
March 8, 2009
Say
goodbye to money funds: February 15, 2009
Wash
sales and index investing: Some lessons from a
robust loss-harvesting season
January 11, 2009
2008
- The Tax Conscious Adviser articles
Harvesting
losses with options: There are ways to take
losses with minimal disruption to alpha
November 23, 2008
Kudos
to the tax writers: The bailout demanded
quick answers, and the government responded admirably
October 26, 2008
Dividends,
withholding, offshore funds: Congress takes on
'enhancements' created by Wall Street to minimize taxes
September 28, 2008
The
tax impact of selling calls: The sales can bring in
good money, but watch out for tax traps
September 1, 2008
New
IRS rulings affect investors: There are ways to take
losses with minimal disruption to alpha
August 4, 2008
Are
deferrals worth it?: Deferring into a higher
tax rate makes sense with double-digit returns or long time frames
June 30, 2008
Harvest
your capital gains?: Do the math when
considering paying taxes now rather than later
June 2, 2008
Why
pick on exchange traded notes?: None of the proposed
'fixes' would solve the tax issues surrounding ETNs
May 5, 2008
How
fees can trigger stealth taxes: Tax rules treat
investment fees in a variety of ways, which might affect
portfolios
April 7, 2008
Drawing
down the retirement money: Upcoming conference to
consider tax-efficient ways to manage withdrawal of assets
March 10, 2008
When
ETFs pass along gains: Exchange traded funds
can minimize taxes, but that isn't always the case
February 11, 2008
Now
is the time to exercise ISOs: Don't forget to value
shares that are purchased before year-end
January 14, 2008
2007
- The Tax Conscious Adviser articles
Do-it-yourself
structured notes:
November 26, 2007
It's
harvest time - for tax losses:
October 29, 2007
Subprime
crisis breeds opportunity:
October 1, 2007
The
magic of ETNs: Tax deferral:
July 9, 2007
A
possible wallop for master limited partnerships:
April 20, 2007
Articles
are provided for
information purposes only. They are not intended to be
an offer to engage in any securities transactions or to
provide specific financial, legal or tax advice. Articles
may have been rendered partly inaccurate by events that have
occurred since publication. Investors should consult
their advisers before acting on any topics discussed herein.
Options involve risk and
are not suitable for all investors.
Before engaging in an options transaction, investors
must review the booklet "Characteristics
and Risks of Standardized Options".
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Optimal Retirement Withdrawal Strategy
