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Tax Advantages to Trading Index and Non-Equities Options

Covered Call Writing - Tax Traps and Opportunities

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Negative Interest Rates - Tax Issues for Investors
Hedge Funds Taxation - A Perfect Storm Ahead
Opportunity Zone Investments - Practical Issues and Concerns
Tax Chaos for Traders in Index Options
A "New" Asset Location: The Family Corporation
Forbes Profiles 21st
REIT and MLP Taxation under the New Law
No More Miscellaneous Itemized Deductions?
The New Tax Whipsaw for Swaps
MLP "Funds" and the New Tax Law
ETF's are a Tax Shelter?
Bitcoin Taxation "A Few Pleasant Surprises and 1 Trap"
Tax Deals For Gold Bugs
Estate of McKelvey v. Commissioner: The Trap Has Been Sprung
Best Ways to Take the Tax Bite Out of Call Options
The 2010 Choice: Those who passed in 2010 had a choice of either filing an estate tax return or  passing on assets to heirs with a carryover basis. Did those that chose to file an estate tax return make a rational choice? How large were the unrealized gains reported by those who chose the carryover regime?
To Defer or Not to Defer Investment Taxes
What Could be Wrong in Your 1099's?
Carried Interest Change Can Affect Investors
MLPs Made Easy
Harvesting Losses with Options: There are ways to take losses with minimal disruption to alpha.
Long term Gain Distributions and Tax Arbitrage
Tax Savings On All That Glitters

Why 'Liquid Alts' Deserve A Look

Taxation and Economics of Foreign Dividends: It Can Take a Lot of Work to Get One's Fair Share
Tax Tips To Start The New Year:Advisors have a timely opportunity coming up to help clients plan for a financially successful 2016.

Is Mark-to-Market Taxation on the Horizon?: Congress is considering a switch from realization-based capital gains taxation to an annual mark-to-market model.

Managing Tax Brackets: Now that we again have so many tax brackets, it's time for a refresher on what these brackets are and how to make the most of them.

Hedge Funds and the Taxable Investor: High-Income taxpayers in investor hedge funds can be paying hundreds of basis points of tax on phantom income. There are possible solutions to this problem but none are without some baggage.

NINGs Get Dinged in New York

Maximize Loss Harvesting Year-Round - What is Loss Harvesting Worth?

Giant Dividends: Bonanaza or Tax Trap?: Consider different scenarios for owning shares of companies dispersing windfalls to shareholders

Optimizing the Use of GRATs: When you start has a lot to do with how much you leave your kids

Holding Periods are a Moving Target: Minimum time required to hold an investment and qualify for preferential tax treatment has varied

Tax Benefits of SMAs?: It’s all about control of the portfolio’s parts
The 21st Century Solutions to Hedging Low-Basis Stock
How are your ETF Options Taxed?: The taxation of options on exchange traded funds (ETFs) hinges upon both the structure of the fund and whether the option is listed or over-the-counter.
Passive vs. Active for the Taxable Investor
Tax Reform of Financial Products?: The idea may be theoretically interesting, but it is too complex and practically unworkable?
Structured Notes - Build Them Yourself: Lower costs and better tax treatment are possible if an adviser goes solo. See also: SEC on Structured Note Pricing

Mutual Fund Playground: Prohibitions have been ending slowly, and the door to hedge-fund like expenses is now open.

Commodities ETFs Can Be Taxing: With these complex products, an unexpected tax bill may arrive.
Straddle Rules 25th Anniversary: Twenty-First invited the leading minds to weigh in on problems caused by the straddle rules. The resulting article (from 20 authors) was printed in tax notes®.
The Estate Collar: Volatile markets call for clever solutions so that, after a death, estates can profit from upswings--or downswings.
When Is A Dividend Not A Dividend: Sometimes a distribution turns out to be a return of capital, which has its advantages.
Making Most of Excess Capital Losses
Are Deferrals Worth It?: Deferring into a higher tax rate only makes sense with double-digit returns or long time frames.
Selling Covered Calls: Investors can reap the rewards of selling covered calls without ever delivering their low-basis shares.
When ETFs Pass Along Gains: While ETFs can minimize taxes, 
there are caveats.
Stealth Taxes: How stealth taxes impact investor costs.
ETNs Under the Microscope: Currency ETNs are debt, other ETNs are open for comment.   Op. Ed. in InvestmentNews.
  Best Place For Growth Stocks: Are IRAs the best “pocket” for growth stocks?



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