金程問(wèn)答
94頁(yè)的例題，瑞士的稅率是在答案中寫出的，題干中沒(méi)有，考試的時(shí)候需要記憶不同國(guó)家的稅率嗎？
taxable account中的t指的是進(jìn)入賬戶前應(yīng)該繳納的income taxrate還是進(jìn)入賬戶以后投資應(yīng)該繳納的稅收？進(jìn)入taxable account的是稅后收入，是不是應(yīng)該同TEA一樣，先扣稅后再按稅后收益率compound呢？
個(gè)人IPS官網(wǎng)題：Joe Boylan Case Scenario這個(gè)case中關(guān)于這一問(wèn)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(jìn)來(lái)，這個(gè)value不是包括在tradition assets中嗎？也沒(méi)說(shuō)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(guān)于tax-deferred account， 無(wú)論是long-term bond/equity 還是short-term bond/ equity都無(wú)所謂嘛？都會(huì)根據(jù)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(huì)到退休后，退休后不是就支取養(yǎng)老金了嗎
Q14, nephew的計(jì)算，分子分母的33%、39%如何理解？
modified dietz嗎這個(gè)是？
精 原版書299頁(yè)， 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(gè)CRT和chartitable giving strategies是一個(gè)意思嗎？
個(gè)人投資者管理難度高還是機(jī)構(gòu)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(yè)的時(shí)候講機(jī)構(gòu)投資者管理難度高，在12頁(yè)又說(shuō)個(gè)人投資者管理難度高，請(qǐng)問(wèn)究竟以哪種說(shuō)法為準(zhǔn)？
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(shí)現(xiàn)的income嗎
原版書，第295頁(yè)，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(yè)， The tax drag from the ETF is largely due to the tax on dividend income.cash-drag如何理解？
程寶問(wèn)答
