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Choosing an Annuity in 2014: The Effects of Low Interest Rates and Higher Tax Rates

This author’s May 2012 CPA Journal article, “Choosing an Annuity: What Accountants Need to Know,” remains a comprehensive primer on the various types of annuities available to individuals and discusses in detail estate and income tax treatments of those annuities.

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Essentials
Publisher's Column
Perspectives

Essential Tax Aspects of Hedge Fund Investments

he investing universe for high-net-worth individuals has recently
expanded to include such alternative investments as
hedge funds and other private equity firms. Concurrent with these new investing opportunities is the trend for CPAs to obtain the certified personal financial specialist (PFS) designation,
one aspect of which is demonstrated knowledge of various aspects
of investments. Full Story

Walking the Walk:
Adding Action to Advocacy

For years, U.S. law has allowed American
multinational corporations to employ tax inversion strategies in order to reduce their corporate tax rate. You probably know how it works: the U.S. corporation
merges with a foreign one in a country with a more favorable corporate tax
rate, incorporates there, and voilà—a smaller tax bill and the same benefits the company enjoyed as a U.S. corporation.
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Implications of Investments in
Equities versus Treasuries

Individual investors often lack an understanding of investment risks. As a
result, many take either insufficient or excessive risk, rather than the reasonable
investment risk likely to help them reach their financial goals. From a long-term perspective, ultraconservative investing with insufficient risk has proven to be a mistake. While history is no guarantee, investors can adopt
better investment tactics if they have a strong understanding of basic investing
tenets.
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The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at practitioners, educators, regulators, and other financial professionals. Our goal is to provide the Journal’s readers with insight and analysis on developments in the areas of accounting, auditing, taxation, finance, management, technology, and professional ethics.

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