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Spencer · 2023年01月02日

老师请问我这样回答合适吗？

  1. CFA III
  2. 个人IPS

NO.PZ2021090803000003

问题如下：

Wacho and Ka next discuss tax loss harvesting and tax lot accounting for one of Ka’s other accounts. Ka has recently built a position in shares of Hachiko Corporation; Ka’s purchase history is presented in Exhibit 1.


Today is 23 August 20x3, and Ka sells 200 shares. The current share price is $124.00. The tax rate for long-term holdings is 25%, and the tax rate for short-term holdings is 40%. A holding period of less than six months is considered short-term for tax purposes. Ka has chosen HIFO (highest in, first out) as his tax lot accounting method.

Determine the tax lot that would be most tax efficient to sell given Ka’s chosen tax lot accounting method. Calculate the tax liability/benefit from the sale.


选项：

解释：


最底下的153应该原版书写错了，应该135。

(124-135) x 200 x (1-25%)这里是指Post-tax return了对吧？


Ka has chosen HIFO (highest in, first out) as his tax lot accounting method. The acquisition price on Nov 17 20x2 is the highest purchase price. The holding period is longer than 6 months thus the sale applied long-term tax rate 25%. 

The tax liability/benefit from the sale of 200 shares are: (124-135) x 200 x (1-25%) = -1650



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王暄_品职助教 · 2023年01月03日

最底下的153应该原版书写错了，应该135。

对这里原版书写错了。


(124-135) x 200 x (1-25%)这里是指Post-tax return了对吧？

对的

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