Investment Planning

Topics

July 31, 2026

Tax planning for exchange-traded funds

Besides allowing investors to conveniently spread risk within a sector, ETFs can help in avoiding wash-sale treatment.

June 30, 2026

Stock compensation planning: Why waiting is often the most expensive strategy

Equity awards can be advantageous if managed with a well-thought-out strategy.

March 31, 2026

Tax planning for mutual fund investments

Investors must be careful to properly time purchases and sales of mutual fund shares to avoid unfavorable income recognition from distributions.

December 31, 2025

Revisiting Sec. 1202: Strategic planning after the 2025 OBBBA expansion

This powerful vehicle for excluding gain on qualified small business stock gains even more traction under new legislation.

December 5, 2025

Government withdraws defense of retirement fiduciary rule

The Justice Department dropped its appeal in a case challenging a Biden-era regulation, leaving financial advisers free from new fiduciary duties for now.

June 30, 2025

Investing in life: Longevity technology and planning for an extended horizon

Medical advances and lifestyle changes have enabled much longer human lifespans, with profound implications for individuals and their financial advisers.

April 9, 2025

The close of deferral: Planning for the QOZ end game

Many investors in qualified opportunity zones face a large upcoming tax hit when their QOZ deferral ends. They should consider harvesting stock market losses in advance of it.

November 1, 2024

Tax strategies for cash and cash equivalents

Advisers can help clients compare features and after-tax returns of these liquid investment vehicles, including tax-exempt accounts, bonds, and bond funds.

September 1, 2023

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.

September 1, 2022

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.

September 1, 2022

Virtual currency grantor trusts and ETFs: Tax compliance

The unique characteristics of this new asset class present a host of additional issues unique to digital asset transactions.

March 17, 2022

Opportunity zone program still plenty viable for clients with gains

The federal opportunity zone program creates jobs and improves communities, and the tax benefits for investors remain substantial.

December 1, 2021

Cryptoassets: What to keep in mind in 2022

This article discusses four things for financial and tax advisers to keep in mind when working with clients holding cryptoassets.

November 18, 2021

Investors are (legally) shielding crypto gains in opportunity zones

The opportunity zone program offers a solution for deferring gains and allows investors to diversify into real estate or operating businesses.

October 28, 2021

Finding the right capital gains tax strategy for your client

With potential tax hikes looming, CPAs can help clients manage capital gains taxes with the right strategy.

May 1, 2021

Final rules for interest expense deductions affecting hedge funds

The final regulations provide relief to hedge funds
and their passive investors, although the regulations may increase the administrative burden
and reporting requirements on hedge fund managers.

February 11, 2021

It is not too late for 2020 QOF tax deferral opportunities

This article discusses the applicable deadlines for individuals for investing in a QOF and obtaining tax deferral.

December 1, 2020

Demolished structures and qualified opportunity zones

Rev. Proc. 95-27 uses a two-part test to define whether the modification of a building, other than a certified historic structure, is a demolition for
purposes of Sec. 280B.

December 1, 2020