Ted Dougherty and Lisa Sergi – Tax Planning Using the Constructive Sale Rules – When is a Constructive Sale not a Constructive Sale?

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Tax Planning Using the Constructive Sale Rules – When is a constructive sale not a constructive sale?

By Ted Dougherty and Lisa Sergi

Notwithstanding strong headwinds in the financial markets, a number of hedge funds are sitting on large unrealized gains in their portfolios. Concerns arising from the outcome of elections … Continue reading

An Economist’s Perspective of Fiduciary Monitoring of Investments by Susan Mangiero

Susan Mangiero, of Fiduciary Leadership, LLC, has made available for download her article, “An Economist’s Perspective of Fiduciary Monitoring of Investments,” published in BNA Bloomberg Pension & Benefits Daily, May 2015.  The Abstract is as follows:

A central thesis of “An Economist’s Perspective of Fiduciary Monitoring of Investments” by Dr.

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The Prudent Investor Rule and Market Risk: An Empirical Analysis by Max M. Schanzenbach, Robert H. Sitkoff

Professors Max M. Schanzenbach and Robert H. Sitkoff have made available their research paper, “The Prudent Investor Rule and Market Risk: An Empirical Analysis.”  The Abstract is as follows:

The prudent investor rule, enacted in every state over the last 30 years, is the centerpiece of fiduciary investment law. Repudiating the

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Financial Advice by the Demographics – NYTimes.com

The New York Times reports that several financial institutions, including Fidelity, which provides employer-based retirement accounts for more than 13 million workers, along with other retirement plan providers, have begun tailoring their messages for specific employees based on demographic data.  It state the following, among other things, focusing on the … Continue reading

Being a Good Networker

Networking brings not only contacts but also investment and business in the future. Being a good networker first means to be shameless, and to get attention from people by praising them or by discovering similar interests or experiences. A second step is to speak out the right things, even about … Continue reading