NO.PZ2018091705000104
问题如下：
Açor’s second meeting will be with Thanh Bañuq. Bañuq is Njau’s nephew and serves on the board of directors of Udhamini.Açor obtained the essential facts about Bañuq when she opened his account, including his risk and return objectives and the origin of his wealth. In preparation for the meeting, Açor considers the high level of taxes that Bañuq pays. Açor will recommend changing the asset location of high- dividend- paying equities that Bañuq owns from a taxable account to a retirement account with tax- free earnings and withdrawals.
Açor’s recommendation regarding asset location in Bañuq’s portfolio is most likely an example of tax:
选项：
A.deferral.
B.reduction.
C. avoidance.
解释：
C is correct. Changing the location of high- dividend- paying equities away from Bañuq’s taxable account to a retirement account with tax- free earnings and future liquidity events is an example of a tax avoidance strategy. Implementing this asset location change will eliminate the taxes that Bañuq would have been required to pay on investment income and gains in this account.
如果这里没有明确说明免税，养老金账户是否是defer，那么应该选defer的选项？
