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506623496 · 2021年10月23日

强化讲义、基础讲义里删除了吗?

* 问题详情,请 查看题干

NO.PZ201511200300003106

问题如下:

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.

强化讲义、基础讲义没有找到

1 个答案

王暄_品职助教 · 2021年10月24日

这个知识点是R28中Private client tax consideration,同学请看下图基础班讲义: