Tax planning

Returning cash to shareholders stops companies from doing stupid things with their money. The new 1% levy could open the door to more buyback taxes, and more foolish spending by companies.

The strategy has been portrayed as both an essential investing tool and overhyped approach. The reality is somewhere in between.

Despite what the wealth management industry suggests, some investors benefit more from the popular strategy than others.

DAFs have been receiving more than half their contributions from complex assets such as shares of public and private companies, real estate and cryptocurrency in the past five years.

An obscure retirement and estate planning technique holds added benefits amid tighter rules on inherited IRAs.

The latest move by Democrats to curb the tax benefits for partnership profits interests signals how wealth inequality has become mainstream party ideology.

The bill, which would tax unrealized gains, is not part of the tax and climate deal announced earlier this week.

Stock market woes are depressing earnings for advisors who charge on client assets, but the pass-through benefit and a health insurance deduction can alleviate a lot of the pain.

A look at the biggest regulations, legislation and court cases in the field from the first half of the year.

The strategy is widely promoted, but it can leave some investors worse off.