标题: Reading 17: Excerpts from Invest....ivate Investors－LOS d [打印本页]
作者: tycoon 时间: 2008-9-17 12:25 标题: [2008] Session 4－Reading 17: Excerpts from Invest....ivate Investors－LOS d
CFA Institute Area 3-5, 7, 12, 14-18: Portfolio Management
Session 4: Private Wealth Management
Reading 17: Excerpts from Investment Management for Taxable Private Investors
LOS d: Explain the potential tax benefits of using highly appreciated assets to make charitable bequests.
作者: tycoon 时间: 2008-9-17 12:26
When an investor makes a gift of appreciated securities:
| A) | the recipient must pay the capital gains taxes. |
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| B) | the investor must pay the capital gains taxes. |
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C) | no capital gains taxes are assessed. |
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| D) | the tax rate is based upon the gifting rate. |
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Answer and Explanation
When an investor makes a gift of appreciated securities, no capital gains taxes are assessed.
作者: tycoon 时间: 2008-9-17 12:26
When an investor makes a gift of appreciated securities, the investor is:
| A) | able to take a deduction in the amount of the cost basis of the securities given as the gift. |
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| B) | able to take a deduction in the amount of the capital gain. |
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| C) | not able to take a deduction. |
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D) | able to take a deduction in the amount of the current fair market value of the gift. |
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Answer and Explanation
When an investor makes a gift of appreciated securities, the investor is able to take a deduction in the amount of the current fair market value of the gift.
作者: tycoon 时间: 2008-9-17 12:27
When an investor makes a gift of appreciated securities, they are:
| A) | able to take a deduction in an amount designed to exactly offset the capital gains tax. |
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| B) | not able to avoid capital gains taxes, but can take a deduction equal to the current fair market value of the gift. |
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| C) | able to avoid capital gains taxes, but are not able to take a deduction for the gift. |
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D) | able to avoid capital gains taxes, and can take a deduction equal to the current fair market value of the gift. |
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Answer and Explanation
When an investor makes a gift of appreciated securities, they are able to avoid capital gains taxes on the appreciation, and can take a deduction equal to the current fair market value of the gift.
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