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The Taxation of "Exotic" Investment Products Sold to Individuals


Nov 27, 2012 1:00pm ‐ Nov 27, 2012 2:00pm


Credits: None available.

Description

Investing has gone beyond simply stocks, bonds and mutual funds. Today, high-net worth individuals are being offered a dizzying array of “alternative” asset classes and investments (commodities, foreign currency, gold, structured notes, exchange-traded notes, emerging market debt, leveraged ETFs, foreign sovereign debt, hedge funds, etc.). These investments often utilize complex financial instruments and derivatives (futures, forwards, swaps, and options, etc.), the taxation of which often catch the taxpayer and the tax professionals unaware.



This session will discuss:
  • How these investments are structured
  • The financial instruments utilized
  • The taxation of these “exotic” investments from the standpoint of the individual investor
  • Foreign currency investments
  • The new and proposed source and withholding rules on derivatives and “dividend equivalents”
  • Traps for the unwary and where the Code is unclear as to the proper treatment

    Speaker(s):

    • Paul S. Lee, J.D., LL.M. (Taxation), Global Fiduciary Strategist, Northern Trust Company
  • Credits

    • 0.00 - Tax

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