Asset Management Update
Author: Kit Dickson.; Christina MacLeod.; Kenna Conley.; Eric Byrnes.; Rich Gelfand; and Miriam Klein.
Source: Volume 30, Number 02, Winter 2013 , pp.91-99(9)
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Abstract:
This article summarizes recent U.S. and E.U. developments that affect the taxation of and tax reporting on various types of asset accounts and funds and could have significant impact on fund managers and/or investors. The authors outline new holdings and pronouncements, and recommend next steps for taxpayers.Keywords: E.U. withholding tax recovery claims, Santander cases, ERISA fee disclosure, Form 550, Schedule C, Rev. Rul. 2012-29, capital loss carryforwards, RIC Mod; Form 8938
Affiliations:
1: Deloitte; 2: Deloitte; 3: Deloitte; 4: Deloitte; 5: Deloitte.