Investment and Financial Markets

Significant changes to the tax code are scheduled for 2026 as temporary provisions expire. Explore the financial impact and strategic planning opportunities available now.

Discover the relationship between your employer-sponsored pension, your personal tax filing, and your overall retirement savings capacity.

The 65-day rule, or Section 663(b) election, provides fiduciaries a way to manage trust or estate income and tax liability after the year has ended.

Learn how grouping rental properties as a single activity can help qualify for loss deductions and understand the binding, long-term effects of this tax election.

For non-residents with Hawaii-sourced income, this guide clarifies the Form N-15 filing process, focusing on the principles of income allocation and prorated items.

Explore strategic replacement property options for a 1031 exchange. This guide helps investors transition real estate holdings to better fit future goals.

Learn how Oregon’s tax system treats IRA distributions. See how your federal return and a specific state tax credit factor into your final Oregon tax bill.

Explore the tax framework for trusts, from the entity’s own obligations to the way distributions are passed through and reported by its beneficiaries.

Understand the detailed framework of financial and organizational rules that define a company as a REIT and enable its special pass-through tax treatment.

Understand how AB 2165 creates academic continuity for highly mobile students, detailing the rights and procedures that facilitate on-time graduation.

Learn how royalty income is taxed. The key is determining if your activity is a business, which dictates how you report income and claim deductions.

Explore timing considerations for trustees using the 65-day rule to strategically manage a trust’s annual tax liability after the year has closed.

The tax treatment for adding a member to a single-member LLC depends on the transaction’s structure, which dictates the consequences for basis and gain.

Learn the specific circumstances that may exempt you from Missouri’s personal property tax and the process for securing the necessary waiver from your county.

Working as a student involves unique tax considerations. Learn how your income and type of employment affect what you owe and when you may be due a tax refund.

Understand the structured process for taking penalty-free early retirement distributions under Section 72(t) and the long-term commitment this plan requires.

The Undertaxed Profits Rule is an enforcement mechanism for the global minimum tax, acting as a backstop when a multinational’s income is not otherwise taxed.

Owning a vacation rental has unique tax rules. Learn how the mix of personal and rental days determines which expenses you can deduct and how to calculate them.