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Personal Financial Planning

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.

Considerations for philanthropic vehicle decisions

Philanthropic giving involves consideration of several structures and depends on factors including client control, level of contribution or investment, and the ability and willingness of the client’s family to participate in administrating the endeavor.

Retirement transition: Crucial decisions

A CPA’s advice becomes even more vital once a client retires since poor decisions about Social Security, Medicare, and other retirement funding strategies will hamper clients for the rest of their lives.

Indirect gift tax considerations for 2021

It is important to consider some of the less-obvious gifts when you are advising clients who are intent on using up their full $11.7 million basic exclusion amount before the end of the year.

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.

Tax Clinic

M&A termination fees under Sec. 1234A: Developments since 2016

Estate portability elections of unused estate and gift tax exemption must be meticulously prepared

Check-the-box effects for foreign owners

Rev. Proc. 2026-17: Withdrawal of Sec. 163(j)(7) elections

Tax legislation for digital assets: What’s the conversation in Congress?