Error loading player: No playable sources found

WEB121127

The Taxation of "Exotic" Investment Products Sold to Individuals

Date
November 27, 2012

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 structuredThe financial instruments utilizedThe taxation of these “exotic” investments from the standpoint of the individual investorForeign currency investmentsThe 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

Speaker Image for Paul Lee
Paul S. Lee, J.D., LL.M. (Taxation)
Chief Tax Strategist, Northern Trust Company

Related Products

Thumbnail for Top Tax and Estate Planning Techniques after "Tax Reform" (Sorting Through the COVFEFE)
Top Tax and Estate Planning Techniques after "Tax Reform" (Sorting Through the COVFEFE)
Tax reform (whether you call it the “Tax Cuts and Jobs Act” or the “Tax COVFEFE and Jibberish Act”) is here to stay… sort of…
Thumbnail for Goblins Lamentation List: Unscrambling "Installment Obligations"
Goblins Lamentation List: Unscrambling "Installment Obligations"
With higher income tax rates likely in the future and the popularity of sales to IDGTs in estate planning, understanding the income tax aspects of taxable installment obligations vs. IDGT installment notes vs. intrafamily promissory notes is crucial…
Thumbnail for Planning for the Non-Taxable Estate
Planning for the Non-Taxable Estate
This presentation will discuss how tax advisors should tell their their wealthy (but not ultra-wealthy) clients who no longer have a Federal estate tax problem because of the very high (and temporarily doubled) applicable exclusion amounts…
Thumbnail for Putting It On & Taking It Off (Planning with No, Low, and “Negative” Basis Assets)
Putting It On & Taking It Off (Planning with No, Low, and “Negative” Basis Assets)
This presentation will discuss innovative tax basis management techniques that strip, shift, create, concentrate, and maximize basis where it can be of most benefit to taxpayers…

This site uses cookies to store information on your computer. Some are essential to make our site work, others help us improve, the user experience. By using the site, you consent to the placement of these cookies. Visit our Privacy Center to learn more.