2021 Tax Facts on Investments

Description

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