From ATX Portfolio Advisors:



Quote:

"…in this world nothing can be said to be certain, except death and taxes.
-Ben Franklin

Taxes are an unavoidable problem, as observed by Ben Franklin in his November 13, 1789 letter to French physicist Jean Baptiste Le Roy. However, many would consider taxes to be of the "high-class problem" variety, although they are a challenge frequently faced in my wealth management profession. One typically must have enjoyed earning some income or a gain on an investment in order to be on the hook for taxes. Indeed, most people should prefer to pay higher taxes as higher taxes are often associated with greater wealth.

However, even with the knowledge that paying taxes is a "problem" resulting from good fortune, most investors are open to ideas that lead to reduced tax payments. Retirement account contributions, Roth IRA conversions, tax loss selling, gifting, and asset location are just a few of the tactics we commonly employ to reduce, defer, or even eliminate tax obligations. When done systematically, we can often demonstrate how those savings materially improve our clients' financial outcomes.

There are tried-and-true approaches to tax minimization that follow very clear rules. Say, for example, that you bought a stock for $100, and it dropped in price to $90. If you decide to sell the stock, you can apply the $10 capital loss to your realized gains. As I mentioned before, most of us would prefer to have a profit versus a loss, but by selling the stock at a loss now, the tax laws allow us to offset taxable gains in our portfolio.

Unfortunately, scammers can take advantage of our preferences to avoid taxes. Each year, the IRS publishes a "Dirty Dozen" list of the most prevalent tax scams that can ensnare even the most financially savvy investors.

The list includes several scams that specifically target the wealthy. Among these, charitable remainder trusts and donations are particularly noteworthy. These irrevocable trusts allow individuals to donate assets to charity while drawing annual income for life or for a specified period. However, scammers can manipulate these trusts to eliminate ordinary income or capital gains on property sales, making them an attractive but risky option for tax avoidance.

Another common scam involves inflating the fair market value of art donations in order to claim larger tax deductions. Promoters of this scheme often use direct solicitation to encourage wealthy taxpayers to buy art at a discount and then donate it after a year for a substantially inflated deduction. While this might seem like a smart tax-saving strategy, it can lead to severe consequences if the IRS audits the donation and finds it to be fraudulent.

Abusive capital gains shelters using monetized installment sales also make the list. These schemes entail selling assets and receiving the proceeds in installments, allowing for indefinite tax deferral through manipulation. Similarly, individuals can easily abuse syndicated conservation easements and micro-captive insurance companies to shield income from taxes, resulting in significant penalties. Continue reading and see the the complete "Dirty Dozen" list HERE.

If you would like to learn more about Accountable Wealth Management from ATX Portfolio Advisors, let's Get Acquainted.



Principal
jeff.weeks@atxadvisors.com
(512) 537-5955
www.atxadvisors.com


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