问题如下:
Allen is an investment manager, who recently recruited a new customer, Polly. Polly invested $100,000 in an asset for 20 years that promises to offer an annual return of 8%. 40% of these capital gains are recognized each year and 60% are deffered. The tax rate for capital gains is 15%. Calculate the post-tax value of the investment after 20 years later.
选项:
A.$421,581
B.$395,119
C.$408,903
解释:
B is correct.
考点:Blend Taxing Environments
解析:这道题的实质还是一个Blend Taxing,只不过没有利息和股息部分,只有CG以及UCG部分。
对于Blend Taxing,我们首先还是要计算其以及 (上图中灰色方框占整个递延面积的比率)
接下来直接套用Blend Taxing的公式,题目没有明确说明税基的情况,那么就默认B=1。
您好,我参考了这道题的其他同学的问答,但是还是有一个疑惑
即使COST BASIS 为1,不也还是应该在计算FV的时候,要用Realized capital gain tax rate *cost bais(在这里为1)吗,就像基础讲义137页最后两行的计算吗,谢谢您