GIFTS OF APPRECIATED SECURITIES
- A tried and tested savings medium. Du Toit, Hendrik // Finance Week;11/2/2001, p17
Comments on the unit trust industry in South Africa. Importance of the unit trust industry in the bonds market; Effects on the introduction of capital gains tax to the administration of if private client portfolios; Need for improvements of the trust industry.
- The mutual fund myth. Badenhausen, Kurt // Financial World;12/16/96, Vol. 165 Issue 15, p74
Explains reasons why it is unwise to purchase mutual funds until after they have made capital gains distributions. Law requirements; Taxation; Unrealized capital gains exposure.
- Tax-Efficient Investing. BOWEN JR., JOHN J. // Financial Planning;Mar1999, Vol. 29 Issue 3, p141
Compares three types of mutual funds, the traditional tax-inefficient fund, the capital gains tax-efficient fund and the totally tax-efficient fund. Ways to increase expected client returns; Difference between tax efficiency and investment strategy; Benefits of tax managed funds.
- A stock index mutual fund without net capital gains realization. Dickson, Joel M.; Shoven, John B. // NBER Reporter;Spring94, p55
This article presents an abstract of the NBER Working Paper "A stock index mutual fund without net capital gains realization," by Joel M. Dickson and John B. Shoven.
- Trust rethink under way. Harris, Shaun // Finance Week;10/19/2001, p26
Focuses on the impact of capital gains tax on investment trusts in South Africa. Exemption of unit trust funds from paying capital gains tax; Liquidation of Genbel and return of asset value to investors; Consideration of a different type of operation.
- Bail out if your closed-end fund converts to open-end. Napach, Bernice // Medical Economics;12/14/98, Vol. 75 Issue 24, p24
Encourages investors to bail out on closed-end mutual funds in the United States which have converted to open-end status. Tax implication of the conversion; Comparison between the net asset value of both types of funds; Portfolio restructuring required after the conversion.
- Closed-end funds: A bargain-hunter's playground. // Medical Economics;8/7/95, Vol. 72 Issue 15, p210
Presents a table of bargain-priced closed-end mutual funds. Advantages of closed-ends over regular open-end funds; Relation of demand and share price of closed-end funds.
- CLOSED-ENDED MUTUAL FUNDS. Dunnan, Nancy // ABA Journal;Nov88, Vol. 74 Issue 11, p104
Discusses the advantages of closed-end mutual funds. Three basic types of closed-end funds; Investors' awareness of the fundamental difference in how closed-end funds are priced; Guidelines when selecting a fund; Reasons for the superior performance of closed-end mutual funds. INSETS:...
- Mutual fund cousins. Cintron, Ivan // Black Enterprise;Jun2000, Vol. 30 Issue 11, p64
Discusses the difference between an open-end and a closed-end mutual fund.