Qualified opportunity zone regs. finalized
The IRS issued final regulations providing guidance on tax-favored investments in qualified opportunity zones (QOZs).
Investment Planning
Investors trust auditors, but confidence in U.S. markets drops
Investors continue to show a high degree of confidence that public company auditors are looking out for them, according to a new survey.
Tolerance for high risk puts Americans’ investments in jeopardy
Many Americans see a volatile stock market as a way to make a quick profit through short-term buying and selling, according to a new poll.
Tools and tactics for teaching kids about money
This column offers tips geared toward children ages 7 to 12.
Cognitive impairment does not necessarily have to derail your clients’ planning
Clients in the early stages of Alzheimer’s disease or dementia may still be able to take part in financial planning. Learn what precautions CPAs need to take when working with these clients.
Stop behavioral biases from sabotaging your clients’ long-term objectives
Here are some ways CPAs can help prevent their clients from making emotionally driven investing mistakes.
What you need to know about robo-advisers
Publications issued by the SEC provide guidance to investment advisers who operate robo-advisers and investors who use their services.
Reducing investment taxes in 2017
The start of a new year allows clients to take a fresh look at their investment strategy.
SEC seeks transition plan requirements for investment advisers
Plans address continuity in case of disruption.
Avoid these mistakes when you hit the big jackpot
CPA financial planners identify five major mistakes made by people who become rich overnight, and suggest ways to avoid them.
Millennial investors more concerned about debt, cyberrisks
Similarities and differences with investors from older generations were revealed in a new survey.
SEC adopts crowdfunding rules
The Securities and Exchange Commission adopted rules that will permit companies to offer and sell securities through crowdfunding.
What are Millennial investors’ priorities?
Millennials have confidence in some of the same areas as investors from other generations. But Millennials also have some different priorities and concerns.
Other people’s money
Seemingly disparate services such as investment advisory, bill-paying, and estate planning all have a common denominator: the CPA’s involvement with other people’s money.
Tax-efficient investing in gold
Whether as bullion, coins, funds, stocks, or derivatives, gold holds an age-old fascination. Smart investing takes into account how gains are taxed.
Financial planning
Investors’ confidence in investing in U.S. public companies—and in audited financial information released by those companies—has risen to a seven-year high in 2014.
Investors’ confidence in U.S. public companies grows
Investors’ confidence in investing in U.S. public companies—and in audited financial information released by those companies—has risen to a seven-year high in 2014. According to the Center for Audit Quality’s (CAQ’s) Main Street Investor Survey, 80% of 1,049 investors surveyed said they have some, quite a bit, or a great
The accidental investment adviser
CPAs often are solicited for advice regarding potential investments. A CPA should refrain from providing specific investment advice unless he or she has been adequately trained and licensed to serve as an investment adviser.
Trader or investor?
In two decisions in 2013, Endicott, T.C. Memo. 2013-199, and Nelson, T.C. Memo. 2013-259, the Tax Court maintained a high hurdle that taxpayers must clear to show they are in the trade or business of trading in marketable securities rather than acting as investors. Aside from dealers in securities (those
How to protect investors’ assets
The recent financial crisis magnified the importance of investor protection. Regulators can play a vital role in ensuring that securities firms protect client assets. The International Organization of Securities Commissions (IOSCO) on Wednesday published eight principles to guide regulators as they supervise securities firms on the protection of client assets.
