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New IRS Life Expectancy Tables Creates “Arbitrage” Opportunity
Recent IRS actions may create an opportunity for your clients to receive a premium price for their charitable remainder trust interests. On June 1, 2023, the IRS finally adopted “new” mortality tables. We…
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Time to Sell Apple?
If you have clients who have more than 10% of their net worth in Apple stock, please read on. You might want to consider how much uncompensated risk your clients are taking.…
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Concentration = Risk Free Return
In the United States, the sale of an appreciated stock holding will trigger capital gains taxes. In addition, 41 states tax capital gains, on top of the federal tax. As of this…
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Concentrated Position: Return Free Risk Part 1
Excess Risk Just as most people would like to earn excess returns, few people want to incur excess risk. Excess risk is risk that you take that is greater than the amount…
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Personal Goodwill — Surprising AUM Opportunities?
If you have clients who own and run businesses in which they, as individuals, play an important role, they may have personal goodwill. Identifying personal goodwill can open up valuable planning opportunities, especially…
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Capture AUM and/or Save Clients Tax When Selling a Small Business?
When a client sells, or prepares to sell, a small business such as a dental, medical, veterinary or similar practice, stakes are high for the advisor, as well as the client. You,…
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Ouch! Widow Loses $463,676 Tax Deduction – On a Technicality
In a case decided last year, the Tax Court denied Martha Albrecht a $463,676 income tax deduction for about 120 items jewelry she donated to the Wheelwright Museum of the American Indian…
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Did the Court Create a New Discount in Addition to Control and Marketability Discounts?
If you’ve ever done gift or estate planning, you are no doubt familiar with the valuation discounts for lack of control and/or lack of marketability. You’re probably also familiar with the concepts…
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Will Treasury Inflation-Protected Securities protect you from inflation?
Treasury Inflation-Protected Securities are widely advertised as an effective hedge against inflation. But are they? There are a number of reasons the answer may be “no.” CPI may not reflect the inflation…
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Will Silicon Valley Bank’s Failure Lead to More Inflation?
What Happened? SVB, like all banks, was highly leveraged. Before the collapse, SVB had only 8% capital, which in the world of banking, is considered well-capitalized. When a bank is highly leveraged,…
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