Income Tax Planning for Bond Investments 2024

Overview

Clients concerned about market volatility often prefer more conservative fixed-income investment strategies. There are many choices to consider: taxable or tax-exempt bonds; Treasury Bills or inflation-indexed bonds; and direct purchases, exchange-traded funds, or mutual funds. This course will explore the changing economic environment, various fixed-income strategies, and their taxation. Companion course: Tax Aspects of Stock Investing 2024

Highlights

• Active versus passive investing
• Taxable, tax-exempt, and deferred-tax bonds and the net investment income tax
• The tax treatment of bonds purchased at a discount or premium
• Bond swap and U.S. Savings Bond strategies

Prerequisites

None

Designed For

CPAs, attorneys, bankers, financial professionals, insurance professionals, enrolled agents and professional staff.

Objectives

• Determine the investors' goals and the interest-rate and economic outlooks
• Recognize how interest income and capital gains from fixed-income securities transactions are taxed
• Identify the role fixed-income securities play in a diversified portfolio and how they are taxed at the federal and state-levels

Preparation

None

Notice

This course is provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by the California Education Foundation (CalCPA). Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.