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005 · 2023年07月02日

关于Unless you are offsetting gains with losses, you should realize short-term gains while deferring short-term losses这句话

NO.PZ2023061601000016

问题如下:

Derran thanks Shield and Edge for their counsel. She decides that she would like to alter the portfolio by reducing the allocation to equity securities and adding exposure to both inflation-protected notes and corporate bonds. Because she will be paying capital gains taxes on the sale of the equity securities, she wishes to minimize future investment-related taxes. Derran makes the following comment: “My priority is for the annual donation to the PLU endowment to be funded from interest income and maturing bonds. At times, we may need to swap similar bonds for tax management purposes. Unless you are offsetting gains with losses, you should realize short-term gains while deferring short-term losses because I consider myself to be a patient investor.”

Is Derran’s comment most likely correct as it relates to tax loss harvesting? (2019 mock AM)

选项:

A.No. She is incorrect about short-term gains and short-term losses. B.Yes C.No. She is incorrect about offsetting gains with losses.

解释:

Correct Answer: A

A is correct. Derran’s comment about realizing short-term gains while deferring short-term losses is not correct in the context of tax loss harvesting. Tax loss harvesting involves the timing of investment sales and thus the realization of gains and losses. Controlling the timing of realizing gains and losses can be valuable for a taxable investor because it may be optimal to delay realizing gains and related tax payments and to realize losses as soon as possible. Among the important considerations of tax loss harvesting is a comparison of short-term and long-term capital gains rates.

C is incorrect. Derran’s comment about offsetting gains with losses is correct in the context of tax loss harvesting.

可以理解考虑长期的gain税率更低所以不realize ST gain, 那关于ST losses如何处理?如果短期没有gain可以抵减是否也要递延?

1 个答案

pzqa31 · 2023年07月02日

嗨,努力学习的PZer你好:


这句话是说:除非你是实现Tax-loss harvesting,否则,你应该实现短期Gains,抵押短期Losses。


这句话说的太宽了,都管到Tax-loss harvesting以外的投资决策了。


首先,如果要实现Tax loss harvesting,确实是实现短期Short-term loss,来抵消Capital Gains,来减少应税收益。

但如果,目标不是实现Tax-loss harvesting,是否买卖应该取决于投资预期、投资总体收益等多个因素,可能会Realised short-term gains也可能不会,他说you should realize short-term gains while deferring short-term losses,这点错误。

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努力的时光都是限量版,加油!

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