94頁的例題，瑞士的稅率是在答案中寫出的，題干中沒有，考試的時候需要記憶不同國家的稅率嗎？
taxable account中的t指的是進入賬戶前應該繳納的income taxrate還是進入賬戶以后投資應該繳納的稅收？進入taxable account的是稅后收入，是不是應該同TEA一樣，先扣稅后再按稅后收益率compound呢？
個人IPS官網題：Joe Boylan Case Scenario這個case中關于這一問題，Using Exhibits 1 and 2, Marie’s total assets under a holistic balance sheet are closest to，為什么還要將current pension value 加入進來，這個value不是包括在tradition assets中嗎？也沒說是 vested還是unvested？
L3V4, EX18, P330. There is an annual tax-free gift amount of $20,000. In Q2, when calculating the relative value of a gift to a bequest, why hasn't the $20,000 be deducted from the tax amount?
L3V4 p305, what's the criteria for " the most tax efficient"? Paying the least tax or having the greatest tax credit?
關于tax-deferred account， 無論是long-term bond/equity 還是short-term bond/ equity都無所謂嘛？都會根據total income 算稅收嗎？連income 和capital gain的區(qū)別也不分嗎？
IPS中投資期限為什么會到退休后，退休后不是就支取養(yǎng)老金了嗎
Q14, nephew的計算，分子分母的33%、39%如何理解？
modified dietz嗎這個是？
精 原版書299頁， Under progressive tax regimes (jurisdictions where tax rates rise as the level of income rises), a more tax-efficient strategy may be to withdraw from the retirement account until the lowest tax brackets have been fully utilized. Any additional withdrawals would then be taken from the taxable account. 這段話如何理解
這個CRT和chartitable giving strategies是一個意思嗎？
個人投資者管理難度高還是機構投資者管理難度高，老師前后好像講法不一樣，在講義第9頁的時候講機構投資者管理難度高，在12頁又說個人投資者管理難度高，請問究竟以哪種說法為準？
原版書，第297， However, the tax-exempt fixed-income position has an embedded gain of $200,000 that would need to be realized to accomplish the rebalancing. The Lees’ adviser will need to assess the merits of incurring the capital gains tax liability in order to reinvest in the higher-returning strategy. embedded gain of $200,000是實現的income嗎
原版書，第295頁，The Tax-Aware strategy replaces nominal equity and fixed-income assets in the taxable account with tax-managed equities and tax-exempt bonds.如何理解
原版書，290頁， The tax drag from the ETF is largely due to the tax on dividend income.cash-drag如何理解？
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