Income Tax Planning for Bond Investments 26-27

Overview

Clients concerned about market volatility often prefer more conservative fixed-income investment strategies. There are many choices to consider: taxable or tax-exempt bonds; Treasury Bills or inflation-indexed bonds; and direct purchases, exchange-traded funds, or mutual funds. This course will explore the current economic environment, various fixed-income strategies, and their taxation. Companion course: Tax Aspects of Stock Investing

Highlights

• Active versus passive investing • Taxable, tax-exempt, and deferred-tax bonds and the net investment income tax • The tax treatment of bonds purchased at a discount or premium • Bond swap and U.S. Savings Bond strategies

Prerequisites

None

Designed For

CPAs, attorneys, bankers, financial professionals, insurance professionals, enrolled agents and professional staff.

Objectives

• Determine the investors’ goals and the interest-rate and economic outlooks • Recognize how interest income and capital gains from fixed-income securities transactions are taxed • Identify the role fixed-income securities play in a diversified portfolio and how they are taxed at the federal and state-levels

Preparation

None