Newsletters
Tax Benefits for Investments in Qualified Opportunity Funds
Posted March 2019
The Tax Cuts and Jobs Act (TCJA) introduced two elections, one to defer gain from the sale of property that is reinvested in an investment in a Qualified Opportunity (QO) Fund and another to permanently exclude gain from the sale or exchange of the investment in the QO Fund. These elections can provide substantial tax benefits for taxpayers who can satisfy the detailed and quite complex set of rules.
How to Minimize Investment Taxes
Posted March 2019
As an investor, your first priorities should be to (1) develop an asset allocation strategy that aligns with your investment objectives and risk profile and (2) select quality securities that support that strategy. Only after that’s done should you turn your attention to taxes and identify opportunities to improve the tax-efficiency of your portfolio.
Should Your Small Business Consider a Health Reimbursement Arrangement?
Posted March 2019
Qualifying small businesses can use health reimbursement arrangements (HRAs) without triggering penalties under the Patient Protection and Affordable Care Act (ACA). A provision added by the 21st Century Cures Act (the Act) excludes qualified small employer HRAs from the ACA’s definition of group health plan.