2021 Tax Facts on Investments

Investment techniques and products are complicated matters that carry their own set of tax issues, and advisers cannot possibly make the thorough and complete assessments that clients depend on without understanding this ever-changing area.

Tax Facts on Investments is your complete source for tax information that relates to investment planning and transactions. Written for financial advisors & planners, insurance professionals, CPAs, attorneys, estate planners, and more, Tax Facts helps advisers of all kinds understand the tax implications of the recommendations that they make for their clients. This publication offers:

• Thousands of easy-to-read Q&As that comprehensively cover all aspects of investment planning and investment transactions
• Practical advice for any professional, including in-house investment planners, CPAs, and financial and estate planners
• Detailed explanations of the various types of investment products and techniques that are most commonly used by individuals and businesses
• Practice Points that give concise advice on how to handle real-world issues
• Tax information to help advisers avoid costly mistakes, as well as correct problems when they do occur 

New in the 2021 Edition:

• Extensive coverage of the effect of the SECURE Act on qualified plans, including new RMD rules, new rules on inherited IRAs, and contributions beyond age 72
• Complete updates on the legal and regulatory changes related to the CARES Act and the Families First Coronavirus Response Act
• New updates on the Section 199A rental real estate safe harbor
• Complete coverage of IRS and state tax treatment of virtual currencies
• Updates on the regulatory treatment of Eligible Terminated S Corps
• Complete set of inflation-adjusted numbers

Topics Covered:

• The effect of the SECURE Act
• Legal and regulatory changes related to the CARES Act
• Legal and regulatory changes related to the Families First Coronavirus Response Acts
• Investment products like stocks, bonds, options, and futures
• Tax implications of investment purchases, sales, and trades
• Estate and gift tax implications
• Tax implications of various investment strategies
• Tax questions related to investments by both individuals and businesses
• Mutual funds, ETFs, REITs, and Unit Trusts
• Commodities, such as livestock and oil & gas
• Real estate investments
• Precious metals, collectibles, and electronic currency
• And More! See the “Table of Contents” section for a full list of topics