Info
- Utilizzare la checkbox di selezione a fianco di ciascun documento per attivare le funzionalità di stampa, invio email, download nei formati disponibili del (i) record.
Managing concentrated stock wealth : an advisor's guide to building customized solutions / / Tim Kochis with Michael J. Lewis
| Managing concentrated stock wealth : an advisor's guide to building customized solutions / / Tim Kochis with Michael J. Lewis |
| Autore | Kochis Tim |
| Edizione | [Second edition.] |
| Pubbl/distr/stampa | [New York] : , : Bloomberg Press, , [2016] |
| Descrizione fisica | 1 online resource (232 pages) : illustrations |
| Disciplina | 332.6322 |
| Collana | Bloomberg financial series |
| Soggetto topico |
Portfolio management
Stocks Investments Finance, Personal |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-13386-6
1-119-13384-X |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- MANAGING CONCENTRATED STOCK WEALTH -- Contents -- Foreword -- Acknowledgments -- Introduction -- Getting the Priorities Straight -- Knowing the Client -- Chapter Note -- PART I: SALES -- CHAPTER 1 Constraints on Managing Concentration Risk -- Taxes -- Pre-IPO Illiquidity -- Post-IPO Lockups and Other Market Considerations -- SEC Constraints, the Sarbanes-Oxley Act, and Dodd-Frank -- Notice and Reporting -- Controlled Sales of "Founder Stock" -- No Trading on Material, Nonpublic Information -- No "Short-Swing" Profits for Corporate Insiders -- No Favorable Financing for Senior Executives -- Employment/Career Constraints -- Psychological Barriers -- Chapter Notes -- CHAPTER 2 Sale and Diversification -- Overcoming the Tax Constraint -- Overcoming Psychological Barriers -- ESOP Sales -- Pre-IPO Considerations -- Let's Just Sell It -- CHAPTER 3 Coordinating Long Shares with Stock Options -- Employee Stock Options -- Taxes on Options -- Exercise Strategies -- Swapping -- Option Leverage -- Long Shares: No Leverage -- Ordering Rule -- Chapter Note -- CHAPTER 4 Diversification Sales and Deferred-Compensation Plans -- Deferred Compensation: Then and Now -- Sweetening the Pot -- Risks and Returns -- The Rabbi Trust -- Investment Options -- The Benefits of Deferral -- The Coin's Two Sides -- CHAPTER 5 An Out for Insiders -- SEC Rule 10b5-1 Plans -- Third-Party Discretion -- Formula Plans -- Short-Swing Constraints -- Sales During Retirement-Plan Blackout Periods -- Plan Logistics -- Prearranged Plans: Often a Corporate Requirement -- Appendix XYZ Co. Nondiscretionary Rule 10b5-1 Sales Plan -- CHAPTER 6 Restricted Stock: Tackling Temptation -- Managing the Section 83(b) Election -- All That Glitters -- Risk of Forfeiture -- Opportunity Cost -- A Second-Best Strategy -- Seeing the Light -- Complications for Insider -- The Right Fit -- Chapter Note.
Appendix -- PART II: GIFTS -- CHAPTER 7 Gifts to Family -- Transfer Taxes -- Income Tax Leverage -- Special Rules on Employer Stock -- Transfer Structures -- Gifts Under the Uniform Transfers to Minors Act -- Minor's Trust -- Intentionally Defective Grantor Trusts -- Family Limited Partnerships -- Gaining Psychic Distance -- CHAPTER 8 Nonqualified Stock Options: Gifts to Family -- Investment Leverage -- Tax Leverage -- Timing and Valuation -- CHAPTER 9 Gifts to Charity -- Tax Savings -- The Cost of Charitable Gifts -- Special Income Tax Considerations -- Loss Positions -- Short-Term Gains -- Seasoned Incentive Stock Option Stock -- Low-Basis Shares -- IRA Assets -- Tangible Personal Property -- Structures for Charitable Gifts -- Direct Gifts -- Donor-Advised Funds -- Private Foundations and Supporting Organizations -- A Word of Caution -- Appendix: Key Characteristics of Charitable Vehicles -- CHAPTER 10 Charitable Trusts -- The Charitable Remainder Trust -- Tax Requirements and Opportunities -- Tax Deferral -- Coordinating a CRT with the Client's Financial Plan -- The Charitable Lead Trust -- CHAPTER 11 Nonqualified Stock Options: Gifts to Charity -- The Charitable Gift -- Mismatches of Valuation and Timing -- Why Bother? -- Charities Close to Home -- The Wealth Effect -- PART III: RETENTION -- CHAPTER 12 Margin: An Acquired Taste -- Margined Diversification -- Logistics -- Margin and Liquidity -- Reduced Risk -- Enhanced Return -- The Unexpected -- Margin Calls -- Chapter Notes -- CHAPTER 13 Managing Concentration Through an Index Proxy -- Tax Management -- The Index-Proxy Account -- Managing Concentration Risk -- Limitations and Drawbacks -- Asset-Class Limitations -- Tracking Error -- Higher Expenses -- Deferred Tax Liability -- CHAPTER 14 Exchange Funds -- By Invitation Only -- Costs and Benefits -- The Future of Exchange Funds. Stock Protection Funds -- Chapter Notes -- CHAPTER 15 Derivatives and Hedges: Buying Time -- The Versatile Hedge -- Selling Calls -- Changing a Mindset -- Buying Puts -- Collars -- The Put-Spread Collar -- Tax Consequences of Derivatives -- The Forward Contract -- A Competitive Market -- CHAPTER 16 Powers of Concentration -- Embracing Risk -- Corporate Stock-Holding Requirements -- Stock Options: The Decision to Hold -- The Golden-Parachute Constraint -- Capturing Dividends -- Change in Tax Rates -- Incentive Stock Options and the Alternative Minimum Tax -- Gifts of Options -- Charitable Lead Trust -- Company Stock in IRAs or Qualified Retirement Plans -- The Control Premium -- Chapter Note -- Afterword -- About the Author -- About the Contributing Author -- Index -- EULA. |
| Record Nr. | UNINA-9910460935403321 |
Kochis Tim
|
||
| [New York] : , : Bloomberg Press, , [2016] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Managing concentrated stock wealth : an advisor's guide to building customized solutions / / Tim Kochis with Michael J. Lewis
| Managing concentrated stock wealth : an advisor's guide to building customized solutions / / Tim Kochis with Michael J. Lewis |
| Autore | Kochis Tim |
| Edizione | [Second edition.] |
| Pubbl/distr/stampa | [New York] : , : Bloomberg Press, , [2016] |
| Descrizione fisica | 1 online resource (232 pages) : illustrations |
| Disciplina | 332.6322 |
| Collana | Bloomberg financial series |
| Soggetto topico |
Portfolio management
Stocks Investments Finance, Personal |
| ISBN |
1-119-13386-6
1-119-13384-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- MANAGING CONCENTRATED STOCK WEALTH -- Contents -- Foreword -- Acknowledgments -- Introduction -- Getting the Priorities Straight -- Knowing the Client -- Chapter Note -- PART I: SALES -- CHAPTER 1 Constraints on Managing Concentration Risk -- Taxes -- Pre-IPO Illiquidity -- Post-IPO Lockups and Other Market Considerations -- SEC Constraints, the Sarbanes-Oxley Act, and Dodd-Frank -- Notice and Reporting -- Controlled Sales of "Founder Stock" -- No Trading on Material, Nonpublic Information -- No "Short-Swing" Profits for Corporate Insiders -- No Favorable Financing for Senior Executives -- Employment/Career Constraints -- Psychological Barriers -- Chapter Notes -- CHAPTER 2 Sale and Diversification -- Overcoming the Tax Constraint -- Overcoming Psychological Barriers -- ESOP Sales -- Pre-IPO Considerations -- Let's Just Sell It -- CHAPTER 3 Coordinating Long Shares with Stock Options -- Employee Stock Options -- Taxes on Options -- Exercise Strategies -- Swapping -- Option Leverage -- Long Shares: No Leverage -- Ordering Rule -- Chapter Note -- CHAPTER 4 Diversification Sales and Deferred-Compensation Plans -- Deferred Compensation: Then and Now -- Sweetening the Pot -- Risks and Returns -- The Rabbi Trust -- Investment Options -- The Benefits of Deferral -- The Coin's Two Sides -- CHAPTER 5 An Out for Insiders -- SEC Rule 10b5-1 Plans -- Third-Party Discretion -- Formula Plans -- Short-Swing Constraints -- Sales During Retirement-Plan Blackout Periods -- Plan Logistics -- Prearranged Plans: Often a Corporate Requirement -- Appendix XYZ Co. Nondiscretionary Rule 10b5-1 Sales Plan -- CHAPTER 6 Restricted Stock: Tackling Temptation -- Managing the Section 83(b) Election -- All That Glitters -- Risk of Forfeiture -- Opportunity Cost -- A Second-Best Strategy -- Seeing the Light -- Complications for Insider -- The Right Fit -- Chapter Note.
Appendix -- PART II: GIFTS -- CHAPTER 7 Gifts to Family -- Transfer Taxes -- Income Tax Leverage -- Special Rules on Employer Stock -- Transfer Structures -- Gifts Under the Uniform Transfers to Minors Act -- Minor's Trust -- Intentionally Defective Grantor Trusts -- Family Limited Partnerships -- Gaining Psychic Distance -- CHAPTER 8 Nonqualified Stock Options: Gifts to Family -- Investment Leverage -- Tax Leverage -- Timing and Valuation -- CHAPTER 9 Gifts to Charity -- Tax Savings -- The Cost of Charitable Gifts -- Special Income Tax Considerations -- Loss Positions -- Short-Term Gains -- Seasoned Incentive Stock Option Stock -- Low-Basis Shares -- IRA Assets -- Tangible Personal Property -- Structures for Charitable Gifts -- Direct Gifts -- Donor-Advised Funds -- Private Foundations and Supporting Organizations -- A Word of Caution -- Appendix: Key Characteristics of Charitable Vehicles -- CHAPTER 10 Charitable Trusts -- The Charitable Remainder Trust -- Tax Requirements and Opportunities -- Tax Deferral -- Coordinating a CRT with the Client's Financial Plan -- The Charitable Lead Trust -- CHAPTER 11 Nonqualified Stock Options: Gifts to Charity -- The Charitable Gift -- Mismatches of Valuation and Timing -- Why Bother? -- Charities Close to Home -- The Wealth Effect -- PART III: RETENTION -- CHAPTER 12 Margin: An Acquired Taste -- Margined Diversification -- Logistics -- Margin and Liquidity -- Reduced Risk -- Enhanced Return -- The Unexpected -- Margin Calls -- Chapter Notes -- CHAPTER 13 Managing Concentration Through an Index Proxy -- Tax Management -- The Index-Proxy Account -- Managing Concentration Risk -- Limitations and Drawbacks -- Asset-Class Limitations -- Tracking Error -- Higher Expenses -- Deferred Tax Liability -- CHAPTER 14 Exchange Funds -- By Invitation Only -- Costs and Benefits -- The Future of Exchange Funds. Stock Protection Funds -- Chapter Notes -- CHAPTER 15 Derivatives and Hedges: Buying Time -- The Versatile Hedge -- Selling Calls -- Changing a Mindset -- Buying Puts -- Collars -- The Put-Spread Collar -- Tax Consequences of Derivatives -- The Forward Contract -- A Competitive Market -- CHAPTER 16 Powers of Concentration -- Embracing Risk -- Corporate Stock-Holding Requirements -- Stock Options: The Decision to Hold -- The Golden-Parachute Constraint -- Capturing Dividends -- Change in Tax Rates -- Incentive Stock Options and the Alternative Minimum Tax -- Gifts of Options -- Charitable Lead Trust -- Company Stock in IRAs or Qualified Retirement Plans -- The Control Premium -- Chapter Note -- Afterword -- About the Author -- About the Contributing Author -- Index -- EULA. |
| Record Nr. | UNINA-9910797957603321 |
|
Kochis Tim
|
||
| [New York] : , : Bloomberg Press, , [2016] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Managing concentrated stock wealth : an advisor's guide to building customized solutions / / Tim Kochis with Michael J. Lewis
| Managing concentrated stock wealth : an advisor's guide to building customized solutions / / Tim Kochis with Michael J. Lewis |
| Autore | Kochis Tim |
| Edizione | [Second edition.] |
| Pubbl/distr/stampa | [New York] : , : Bloomberg Press, , [2016] |
| Descrizione fisica | 1 online resource (232 pages) : illustrations |
| Disciplina | 332.6322 |
| Collana | Bloomberg financial series |
| Soggetto topico |
Portfolio management
Stocks Investments Finance, Personal |
| ISBN |
1-119-13386-6
1-119-13384-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- MANAGING CONCENTRATED STOCK WEALTH -- Contents -- Foreword -- Acknowledgments -- Introduction -- Getting the Priorities Straight -- Knowing the Client -- Chapter Note -- PART I: SALES -- CHAPTER 1 Constraints on Managing Concentration Risk -- Taxes -- Pre-IPO Illiquidity -- Post-IPO Lockups and Other Market Considerations -- SEC Constraints, the Sarbanes-Oxley Act, and Dodd-Frank -- Notice and Reporting -- Controlled Sales of "Founder Stock" -- No Trading on Material, Nonpublic Information -- No "Short-Swing" Profits for Corporate Insiders -- No Favorable Financing for Senior Executives -- Employment/Career Constraints -- Psychological Barriers -- Chapter Notes -- CHAPTER 2 Sale and Diversification -- Overcoming the Tax Constraint -- Overcoming Psychological Barriers -- ESOP Sales -- Pre-IPO Considerations -- Let's Just Sell It -- CHAPTER 3 Coordinating Long Shares with Stock Options -- Employee Stock Options -- Taxes on Options -- Exercise Strategies -- Swapping -- Option Leverage -- Long Shares: No Leverage -- Ordering Rule -- Chapter Note -- CHAPTER 4 Diversification Sales and Deferred-Compensation Plans -- Deferred Compensation: Then and Now -- Sweetening the Pot -- Risks and Returns -- The Rabbi Trust -- Investment Options -- The Benefits of Deferral -- The Coin's Two Sides -- CHAPTER 5 An Out for Insiders -- SEC Rule 10b5-1 Plans -- Third-Party Discretion -- Formula Plans -- Short-Swing Constraints -- Sales During Retirement-Plan Blackout Periods -- Plan Logistics -- Prearranged Plans: Often a Corporate Requirement -- Appendix XYZ Co. Nondiscretionary Rule 10b5-1 Sales Plan -- CHAPTER 6 Restricted Stock: Tackling Temptation -- Managing the Section 83(b) Election -- All That Glitters -- Risk of Forfeiture -- Opportunity Cost -- A Second-Best Strategy -- Seeing the Light -- Complications for Insider -- The Right Fit -- Chapter Note.
Appendix -- PART II: GIFTS -- CHAPTER 7 Gifts to Family -- Transfer Taxes -- Income Tax Leverage -- Special Rules on Employer Stock -- Transfer Structures -- Gifts Under the Uniform Transfers to Minors Act -- Minor's Trust -- Intentionally Defective Grantor Trusts -- Family Limited Partnerships -- Gaining Psychic Distance -- CHAPTER 8 Nonqualified Stock Options: Gifts to Family -- Investment Leverage -- Tax Leverage -- Timing and Valuation -- CHAPTER 9 Gifts to Charity -- Tax Savings -- The Cost of Charitable Gifts -- Special Income Tax Considerations -- Loss Positions -- Short-Term Gains -- Seasoned Incentive Stock Option Stock -- Low-Basis Shares -- IRA Assets -- Tangible Personal Property -- Structures for Charitable Gifts -- Direct Gifts -- Donor-Advised Funds -- Private Foundations and Supporting Organizations -- A Word of Caution -- Appendix: Key Characteristics of Charitable Vehicles -- CHAPTER 10 Charitable Trusts -- The Charitable Remainder Trust -- Tax Requirements and Opportunities -- Tax Deferral -- Coordinating a CRT with the Client's Financial Plan -- The Charitable Lead Trust -- CHAPTER 11 Nonqualified Stock Options: Gifts to Charity -- The Charitable Gift -- Mismatches of Valuation and Timing -- Why Bother? -- Charities Close to Home -- The Wealth Effect -- PART III: RETENTION -- CHAPTER 12 Margin: An Acquired Taste -- Margined Diversification -- Logistics -- Margin and Liquidity -- Reduced Risk -- Enhanced Return -- The Unexpected -- Margin Calls -- Chapter Notes -- CHAPTER 13 Managing Concentration Through an Index Proxy -- Tax Management -- The Index-Proxy Account -- Managing Concentration Risk -- Limitations and Drawbacks -- Asset-Class Limitations -- Tracking Error -- Higher Expenses -- Deferred Tax Liability -- CHAPTER 14 Exchange Funds -- By Invitation Only -- Costs and Benefits -- The Future of Exchange Funds. Stock Protection Funds -- Chapter Notes -- CHAPTER 15 Derivatives and Hedges: Buying Time -- The Versatile Hedge -- Selling Calls -- Changing a Mindset -- Buying Puts -- Collars -- The Put-Spread Collar -- Tax Consequences of Derivatives -- The Forward Contract -- A Competitive Market -- CHAPTER 16 Powers of Concentration -- Embracing Risk -- Corporate Stock-Holding Requirements -- Stock Options: The Decision to Hold -- The Golden-Parachute Constraint -- Capturing Dividends -- Change in Tax Rates -- Incentive Stock Options and the Alternative Minimum Tax -- Gifts of Options -- Charitable Lead Trust -- Company Stock in IRAs or Qualified Retirement Plans -- The Control Premium -- Chapter Note -- Afterword -- About the Author -- About the Contributing Author -- Index -- EULA. |
| Record Nr. | UNINA-9910821606703321 |
|
Kochis Tim
|
||
| [New York] : , : Bloomberg Press, , [2016] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||