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.
This publication offers:
Thousands 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 give concise advice on how to handle real-world issues
Having the right tax information helps avoid problems before they become costly mistakes, as well as correct problems when they do occur
New in the 2024 Edition:
A new section on energy efficient home tax credits under the Inflation Reduction Act, including transferability of tax credits to unrelated taxpayers, and wage requirements for work done to claim the credit
SECURE Act 2.0 updates, including when a taxpayer can use a qualified charitable distribution to satisfy their required minimum distribution
Analysis of the relief for corporations that are subject to the stock buyback excise tax
The latest on the IRS’s intent to provide guidance clarifying that nonfungible tokens (NFTs) will be taxed as collectibles
Updates to all the inflation adjustments
Coverage of IRS released proposed regulations that, if finalized, would require brokers to report sales and exchanges of cryptocurrency and digital assets to the IRS
Update on how the IRS extended the wash sale relief that it had already provided to shares in money market funds
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 live stock and oil and gas
Real estate investments
Precious metals, collectibles, bitcoins, and NFTs (non-fungible tokens)
Prof. Robert Bloink worked to put in force in excess of $2 billion of death benefits for the insurance industry’s producers in the past five years. His insurance practice incorporates sophisticated wealth-transfer techniques, as well as counseling institutions in the context of their insurance portfolios and other mortality-based exposures. Prof. Bloink is a professor of tax for the Graduate Program of International Tax and Financial Services, Thomas Jefferson School of Law, San Deigo, CA.
Previously, Prof. Bloink served as Senior Attorney in the IRS Office of Chief Counsel, Large and Mid-Sized Business Division, where he litigated many cases in the US Tax Court, served as Liaison Counsel for the Offshore Compliance Technical Assistance Program, coordinated examination programs audit teams on the development of issues for large corporate taxpayers, and taught continuing education seminars to Senior Revenue Agents involved in Large Case Exams. In his governmental capacity, Prof. Bloink became recognized as an expert in the taxation of financial structured products and was responsible for the IRS’s first FSA addressing variable forward contracts. Mr. Bloink’s core competencies led to his involvement in prosecuting
some of the largest corporate tax shelters in the history of the United States.
William H. Byrnes, Esq., LL.M.
William Byrnes is the leader of National Underwriter's Financial Advisory Publications, having been appointed in 2010. He is a professor and an associate dean of Texas A&M University School of Law. He is one of the leading authors and best-selling authors in the professional markets with 30 books that have sold in excess of 100,000 copies in print and online, with thousands of online database subscribers. His National Underwriter publications include Tax Facts, Advanced Markets, and Sales Essentials.
Mr. Byrnes held senior positions of international tax for Coopers & Lybrand and has been commissioned and consulted by a number of governments on their tax and fiscal policy. He has served as an operational board member for companies in several industries including fashion, durable medical equipment, office furniture and technology.
He pioneered online legal education in 1994. In 1998 he developed the first online program to achieve American Bar Association acquiescence. His Master, LL.M. and doctoral programs are leveraged by wealth managers, financial planners and life insurance underwriters.