Financial planning

Donor-advised funds have increasingly become the charitable vehicle of choice over the last 10 years for both advisors and clients.

We examine how well-suited wealth management is to CPAs and tax experts.

The shift from CPA to financial advisor requires a shift in mindset.

Making the most of your broker-dealer

Our weekly roundup of tax-related investment strategies and news your clients may be thinking about.

Many CPAs are asked to act as trustees or are retained to prepare fiduciary income tax returns for trusts. The CPA who is involved in trust issues must become aware of the fiduciary trust accounting rules that apply to a given trust.

Hedge funds and portfolio managers often have sophisticated needs when it comes to dealing with capital gains taxes and keeping them to a minimum, and one of the wrinkles they need to deal with is a constructive sale.

Nearly 60 percent of initial public offerings in 2011, 2012 and 2013 on the U.S. markets used at least one non-GAAP financial measure in their financial statements, according to a new study by PricewaterhouseCoopers.

How can fund administrators efficiently walk general partner CFOs through the waterfall calculation?

The Treasury Department and the Internal Revenue Service have issued guidance aimed at expanding the use of income annuities in 401(k) plans.

The potential tax benefit of Roth IRAs remains high.

A tax attorney is sounding a warning about some unfavorable estate tax consequences for surviving spouses in many states across the country from the use of so-called “QTIP trusts.”

Taking a holistic view of clients' plans can help identify gaps.

Business development companies are increasingly using off-balance sheet investment vehicles known as senior secured loan programs to increase their effective portfolio leverage without running afoul of regulatory limits on balance sheet leverage, but that trend can be risky, according to research from Fitch Ratings.

Thomson Reuters has released a tax-planning treatise for estate planners, Tax Planning for Family Wealth Transfers at Death: Analysis with Forms.

If it seems impossible to amass a fortune in an IRA during your lifetime, think again.

About 9,000 U.S. taxpayers have each accumulated at least $5 million in individual retirement accounts, said the Government Accountability Office, raising questions about some investors’ tax-advantaged returns.

Slashing a CEO’s compensation after a company produces disappointing financial results may help improve earnings for a time, but it can also encourage earnings manipulation, according to a new study.

The research and advisory firm Celent has released a new report cautioning wealth management professionals to be careful about using personal information, recent location and analytical data in their communications with clients that could strike them as “creepy.”

Many clients need to protect their estate for -- and from -- their descendants