Besides allowing investors to conveniently spread risk within a sector, ETFs can help in avoiding wash-sale treatment.
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Investment Planning
Stock compensation planning: Why waiting is often the most expensive strategy
Equity awards can be advantageous if managed with a well-thought-out strategy.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Investments in qualified small business stock
The Code provides favorable treatment for gains from investing in small business stock under Sec. 1202.
3 common misconceptions about defined benefit plans
There are choices in setting up a plan, and the plan sponsor should understand the advantages and disadvantages of different plan design choices.
INDIVIDUALS
Current Developments in Taxation of Individuals: Part 1
This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.
