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This webinar covers two key exceptions to the Constructive Sale rule — the Closed Transaction Exception and Serial Hedge Exception — and uses examples to show how to interpret and implement these exceptions when calculating realized gains & losses on investment portfolios.
Agenda After this course, participants will be able to:
Identify "temporary" hedges and distinguish between these and "true" boxes
Determine when the "Closed Transaction Exception" has been satisfied and a constructive sale may be safely ignored
Apply the "Serial Hedge Exception" rule in the case where the "Closed Transaction Exception" fails but the constructive sale remains exempt
Distinguish between transactions that can cause the exception rules to fail versus those that can instigate new constructive sales
Expert Speaker George Michaels,Founder & CEO of G2 FinTech, is an authority on tax analysis of securities transactions. Mr. Michaels shares his subject-matter expertise at industry conferences, and his commentary regularly appears in financial trade and major media publications. He also authors white papers and articles on complex tax issues and industry trends.
Webinar Reviewed by Veteran CPA C. Daniel Stubbs, Jr. CPA is an Assistant Professor and Director, Master of Accountancy in Financial Accounting, Rutgers Business School. Mr. Stubbs is a former member of the Executive Committee on the NYSSCPA Board of Directors and past Executive Secretary of the NY State Board for Public Accountancy.
Live Q & A: We save time for your questions.
CPE Credit: Webinar attendees can earn 1 CPE credit in the field of Tax.
Who Should Attend?
Advance Preparation: Working knowledge of Section 1259 of the IRC.
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