Concentrated Stock Comprehensive Guide eBook PDF version - Page 8

Charitable Remainder Trust (CRT)

Investor contributes highly appreciated securities to a CRT, sells highly appreciated stock without capital gains tax and receives an annuity income stream over the investor's lifetime.

Active Tax-Loss Harvesting

Funds are used to actively harvest losses while mimicking the returns of a selected market index.

Margin Lending

Investor borrows money through an investment loan to invest in shares, managed funds and other approved financial products.

Exchange Fund

Investor contributes concentrated stock with low basis into a partnership to receive a basket of diversified securities after 7 years.

Opportunity Zones (QOZ)

Investor rolls over capital gains into a QOZ to defer capital gains tax.

Variable Prepaid Forward Contract

Investor receives cash upfront on 75-85% of a position by way of a loan.  The stock is collared with a floor and ceiling price.

Donor-Advised Fund (DAF)

Investor contributes highly appreciated stock into a DAF and receives an upfront tax deduction.  Investor can take time to make charitable contributions.

Examples of BakerAvenue's Tax-Reduction Strategies:

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