Investment Planning

Topics

April 1, 2020

Final regulations govern QOZs

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

February 20, 2020

Alert for IRAs holding master limited partnerships

The Forms 990-T prepared by the accountant hired by the broker may be wrong, and not usually in the client’s favor.

December 20, 2019

Qualified opportunity zone regs. finalized

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

December 19, 2019

Opportunity zone managers and investors must act before year-end

The QOZ program will generally require year-end action on the part of the fund managers.

December 1, 2019

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.

September 1, 2017

Dispelling uncertainty: Scenario analysis for client security

A range of economic, political, personal, and other uncertainties can lead to clients having deep-seated fears about doing any one thing.

June 1, 2017

Uncompensated risk: The orphan of modern portfolio theory

Most fiduciaries breach a fiduciary duty simply because they ignore or neglect to follow the stated legal requirements for uncompensated risk management.

April 13, 2017

A new tax-efficient approach to protecting unrealized gains

A stock protection fund may be helpful to some investors.

February 16, 2017

Reexamining tax-loss harvesting: Better results through enhanced understanding

Tax-loss harvesting offers the potential for significantly increased after-tax returns.

September 22, 2016

Back to School: 7 Strategies to Save for College

This column offers some of the most common techniques to help save for college.

November 1, 2015

Capitalizing on the Lower Dividend Tax Rate

Identifying qualified dividends and helping taxpayers meet the requirements for qualified dividend status are valuable client services.

September 10, 2015

Are Your Clients Benefiting From Tax-Aware Investment Management?

Without a tax professional’s being actively involved in planning, the benefits of tax-aware management are unlikely to be achieved.

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Investment Planning

Final regulations govern QOZs

Alert for IRAs holding master limited partnerships

Qualified opportunity zone regs. finalized

Opportunity zone managers and investors must act before year-end

Tax advantages of QOZ investments

Dispelling uncertainty: Scenario analysis for client security

Uncompensated risk: The orphan of modern portfolio theory

A new tax-efficient approach to protecting unrealized gains

Reexamining tax-loss harvesting: Better results through enhanced understanding

Back to School: 7 Strategies to Save for College

Capitalizing on the Lower Dividend Tax Rate

Are Your Clients Benefiting From Tax-Aware Investment Management?

INDIVIDUALS

Current Developments in Taxation of Individuals: Part 1

Tax Clinic

Planning for domestication transactions

Planning for new charitable contribution limits

Effect of the new pro rata share rules

Determining when a debt instrument has zero basis

Structuring partnership mergers

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