Investment and financial planning

Article Abstract:

Several tax-and risk-related issues regarding investments may be important in decisions made by estate or financial planners. Traditional wisdom concerning rate and timing of investment return should be questioned for individual clients. Issues concerning hedging, constructive sales under IRC section 1259, and market volatility are important to consider. Waiting to exercise stock options may be more appropriate for persons who are commonly advised to take advantage of relatively lower marginal tax rates and exercise them early.

Financial Planning, Estate Planning, Methods, Usage, Laws, regulations and rules, Tax planning, Stock options, Hedging (Finance)

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IRAs and retirement planning

Article Abstract:

The Small Business Job Protection Act of 1996 positively impacts the use of IRAs for retirement and gifting purposes. The suspension of the excess distributions tax and the repeal of the excess accumulations tax may allow for amended returns to recover taxes previously paid. The spousal IRA increase to $2000 and an increase in the threshold of adjusted gross income are benefits affecting many IRA holders. The Taxpayer Relief Act of 1997 created unfortunate complexity in this area including in certain Roth IRA provisions.

Economic aspects, Individual retirement accounts

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Retirement planning

Article Abstract:

Issues regarding retirement planning are presented, including the Retirement Security and Savings Act of 2000 and tax-deferred accounts asset allocation management.

Surveys

Similar abstracts:

• Abstracts: Estate planning. Banks and trust departments

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