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Investment Planning

The economics of tax-loss harvesting

Securities disposed of at a loss can often be netted against gains, lowering a taxpayer’s overall tax liability. This article analyzes which taxpayers most stand to benefit and under what circumstances.

Mutual fund-to-ETF conversion: Tax implications

The conversion of a traditional mutual fund to an ETF can have significant tax benefits, depending on the nature of the fund’s activities and the makeup of the fund shareholder base.

Final regulations govern QOZs

The IRS issued final regulations providing guidance on tax-favored investments in qualified opportunity zones (QOZs).

Tax advantages of QOZ investments

Sec. 1400Z-2 offers three ways for a taxpayer to benefit from investing directly or via a passthrough entity in a qualified opportunity zone.

employee benefits & pensions

Abstract image of pie chart, with pieces being pulled from several directions. IMAGE BY VECTORMINE/ADOBE STOCK

Profits interests: The most tax-efficient equity grant to employees

By granting them a profits interest, entities taxed as partnerships can reward employees with equity. Mistakes, however, could cause challenges from taxing authorities.

Tax Clinic

Proposed regulations issued on retirement catch-up contributions

IC-DISC commission payment provisions

The role of REITs for foreign investors in US real estate

Signing partnerships’ returns and other tax documents

Practical considerations for taxpayers and advisers following Loper Bright and Corner Post