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Course Details

Matching Investments to Tax Savings Techniques (Course Id 233)

Updated / QAS / Registry / EA
  Add to Cart 
Author : Danny C Santucci, JD
Course Length : Pages: 128 ||| Review Questions: 80 ||| Final Exam Questions: 80
CPE Credits : 16.0
IRS Credits : 16
Price : $125.95
Passing Score : 70%
Course Type: NASBA QAS - Text - NASBA Registry - IRS Enrolled Agents
Technical Designation: Technical
Primary Subject-Field Of Study:

Taxes - Taxes for Course Id 233

Description :

Taxes aren't taxes – they are dollars in terms of the net return on investment. All tax professionals need to know the tax economics of investing for themselves and their clients. This need is accentuated by the rapid rise of the Internet as a broad-based and effective investment tool.

The tax professional is in a special position to detect a client's need for financial planning. Preparing returns discloses assets, savings, business entities, and family members. Knowledge of the client's assets, activities, and the tax characteristics of available entities permits investment matching for maximum after-tax return.

The basic tax characteristics of the primary tax entities are explored and analyzed. Their ability to defer, reduce, and eliminate tax is examined. Client goals, purposes, and risk tolerances are determined and quantitated using the Sharp ratio. Investments and assets are then evaluated using a variety of tools found on the Internet. Finally, investments and entities are matched to produce the best after-tax return for the client. 

Usage Rank : 13333
Release : 2023
Version : 1.0
Prerequisites : General understanding of federal income taxation.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 06-Dec-2023
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - NASBA Registry - IRS Enrolled Agents - 233

Keywords : Taxes, Matching, Investments, Tax, Savings, Techniques, cpe, cpa, online course
Learning Objectives :

As a result of studying each assignment, you should be able to meet the objectives listed below each assignment.

Chapter 1                Introduction

       At the start of Chapter 1, participants should identify the following topics for study:

    * The Internet
    * Mapping for financial independence
    * Investment purposes
    * Cash management
    * Savings
    * Physical assets
    * Financial assets
    * Life insurance
    * Social Security
    * Investment selection & evaluation strategies
Learning Objectives:

       After reading Chapter 1, participants will be able to:
    1. Identify Internet advantages including depth and volume of available financial information and specify steps in the mapping process to prepare for financial independence.
    2. Recognize investment planning goals and purposes, select retirement planning direction, and identify resource allocation including necessary generational changes.
    3. Determine the development and implementation of a financial plan for retirement by:
      a. Identifying how to manage income to generate and protect cash recognizing savings elements;
      b. Specifying physical and financial assets including stocks and bond types;
      c. Selecting mutual funds based upon an investor’s personal objectives and risk tolerance; and
      d. Recognizing major types of life insurance including their use as financial planning tools.
    4. Identify active and two passive investment acquisition strategies.
Chapter 2                Entities & Title

       At the start of Chapter 2, participants should identify the following topics for study:

    * Individual ownership & sole proprietorships
    * Corporations
    * Trusts holding title & business trusts
    * Co-tenancy taxation, percentage interests, & partition
    * Partnership taxation & recapitalization
    * Family partnerships
    * Limited liability companies
    * Retirement plans
    * Custodianship
    * Estate
Learning Objectives:

       After reading Chapter 2, participants will be able to:
    1. Identify tax and legal title formats and the distinctions among these entity formats by:
      a. Determining the advantages and disadvantages of holding property individually and through a sole proprietorship or a corporation and associated title pitfalls;
      b. Specifying the C corporations groups including the estate-planning problems associated with each; and
      c. Recognizing advantages that partnerships may have over corporations.
    2. Cite the S corporation requirements and tax advantages and disadvantages, particularly those associated with incorporating a farm.
    3. Specify the title holding benefits of trusts, co-tenancy, partnerships, and limited liability companies and the tax characteristics of each.
    4. Identify the types of retirement plans used to provide lifetime benefits to a business owner and to employees, determine how title can be held on behalf of minors and the tax treatment of custodianships, and specify the tax treatment of a probate estate.
Chapter 3                Deferral

       At the start of Chapter 3, participants should identify the following topics for study:

    * Elements of like-kind exchanges
    * Related party exchanges
    * Multiple property exchanges
    * Delayed (deferred) exchange regulations
    * Actual & constructive receipt rule
    * Qualified contribution plans
    * Tax-deferred annuities
    * Installment sales
    * At-risk rule
    * Deferred compensation and options
Learning Objectives:

       After reading Chapter 3, participants will be able to:
    1. Identify the benefits of tax deferral, the use of tax deferral under old §1034, the tax deferral advantages under §1031, and its basic elements.
    2. Cite the related party §1031 restrictions and prohibited parties or entities and permissible disposition exceptions, identify protections for exchange participants, and recognize multiple property exchanges.
    3. Recall the evolution of §1031 delayed exchanges and allowable transfers, determine how to select replacement property within statutory deadlines, specify constructive receipt safe harbors, recognize methods to secure exchange party performance, and identify the §1031 partnership underlying asset rule. Recognize how to design retirement plans following basic steps, identify the most popular methods for providing for retirement, and specify near retirement investments.
    4. Determine the requirements for an installment sale and how to elect out of the installment method, specify variables affecting §453 availability, and recognize the use of a property option to receive income and postpone tax.
Chapter 4                Reduction

       At the start of Chapter 4, participants should identify the following topics for study:

    * Work Opportunity Credit & Rehabilitation Credit
    * Low Income Housing Credit & Child & Dependent Care Credit
    * Estimated taxes
    * Interest
    * Automobile deductions
    * Remaining business entertainment deductions
    * Depreciation & cost recovery
    * Net operating losses
    * Tax breaks for nonitemizers
    * Amended returns
Learning Objectives:

       After reading Chapter 4, participants will be able to:
    1. Identify tax saving credits, qualified computational expenses and their limitations and restrictions.
    2. Recognize the estimated tax rules, procedures including payment deadlines, underpayment penalties, and the economics of overpaying estimated taxes, and specify the types of interest that are nondeductible including personal interest under §163(h)(1).
    3. Determine the deductibility of investment interest, prepaid interest, points, prepayment penalties, and the offset of passive income with rental property mortgage interest.
    4. Identify business vehicle operating costs using (or switching between) the actual cost method or the standard mileage rate and allocating expenses based on §162 usage, cite the importance of retaining substantiatable expense and mileage records, and specify depreciation traps when purchasing a vehicle.
    5. Determine the requirements for business expenses and identify the business expense statutory exceptions and the application of R.R. 90-23 and R.R. 99-7 to the deduction of transportation costs to a temporary work location.
    6. Recognize business asset depreciation using both ACRS and MACRS recovery classes, identify sources of §172 net operating losses (NOLs) and carryback and carryover rules, cite several tax breaks for nonitemizing taxpayers, determine the advisability of filing an amended return, specify how to avoid audits by claiming refunds for provable items, and identify which return amendments are safest.
Chapter 5                Income Splitting

       At the start of Chapter 5, participants should identify the following topics for study:

    * Using progressive tax rates
    * Deductible business expenses
    * Home-office deduction
    * C or regular corporations
    * S corporations
    * Family partnerships
    * Childcare & education
    * Gifts
    * Interest-free loans
Learning Objectives:

       After reading Chapter 5, participants will be able to:
    1. Specify formats for income splitting, recognize the tax treatment of employees, self-employed business expenses particularly home-office expenses, the two non-exclusive use exceptions, and the income limitation, identify changes made to home office deduction under TRA ’97, and recognize the ability of self-employeds to make annual deductible contributions to a Keogh plan.
    2. Determine the tax opportunities available to an unincorporated business by specifically recognizing retirement plans, the hiring of family members, travel expenses, casualty losses, bad debts, and self-employment tax.
    3. Identify the uses and tax characteristics of regular and S corporations by:
      a. Specifying circumstances when incorporation is desirable,
      b. Determining the taxation of these entities including their ability to split income; and
      c. Specifying initial §351 formation and capitalization issues and identifying appropriate tax form filings for each entity.
    4. Recognize the use of partnerships to split income among partners specifically including the use of §704(e) family partnerships and the consequences of gifting a partnership interest to a child or to another family member.
    5. Identify the use of a custodianship to split income and initial planning considerations and examples of good investments for children, determine deductions and credits for childcare, education, children, and §7872 loans, and specify the income and later estate tax benefits of gifts.
Chapter 6                Elimination

       At the start of Chapter 6, participants should identify the following topics for study:

    * $500,000 home sale exclusion
    * Municipal bonds
    * Divorce & separation settlements
    * Gifts & inheritances
    * Life insurance
    * Fringe benefits
    * Taxation & valuation of benefits
    * Employee expense reimbursement & reporting
    * Fixed & variable rate allowances
    * Social security
Learning Objectives:

       After reading Chapter 6, participants will be able to:
    1. Identify tax elimination techniques by:
      a. Citing §121 home sale exclusion and its differences with prior tax law;
      b. Determining qualifications for tax-free state or local obligations specifically including private activity bonds; and
      c. Specifying the tax elimination aspects of family transactions such as gifts, bequests, inheritances, life insurance, and even divorce.
    2. Recognize employer deductions as a means to increase tax-free incentive-based compensation for employees by:
      a. Specifying rules for excluding fringe benefits under §132 and their proper reporting on the W-2; and
      b. Identifying popular employee fringe benefits including employer-paid accident & health coverage, meals or lodging, cafeteria plan benefits, §127 education assistance, achievement awards, group life insurance, and dependent care assistance.
    3. Determine how to value fringe benefits according to IRS regulations, identify how to comply with ERISA requirements, properly report reimbursed and unreimbursed business expenses under accountable and nonaccountable plans, recognize substantiation of auto expenses using a fixed and variable rate, and specify eligible retirement benefits exempt from social security taxes.
Course Contents :

Chapter 1 - Introduction

The Internet

Investment Clubs

A Map for Financial Independence

Mapping Steps

Identifying Your Goals

Investment Purposes

Purpose #1 - Comfortable Retirement

Myths of Retirement

Plan For 10 to 15 Retirement Years

Stay With One Company to Retire With the Best Benefits

Preserve Capital

Retirees Are Taxed Less

Housing Costs Are Less

Just the Spouse and Me

Medicare Will Cover Medical Bills

Retirees End Up In a Nursing Home

Purpose #2 - Education

Purpose #3 - Family & Personal Stability

Purpose #4 - Enjoyment of Life

Investment Goals

Find Your Place in Time

“Know Thy Investment Self”

Investment Vehicles & Entities

Developing a Financial Plan

Implementing the Plan

Cash Management




Strategies for Savings

Asset Types

Physical Assets


Real Estate

Residential Housing


Commercial Real Estate

Financial Assets


Stock Groupings

Cyclical Stocks

Defensive Stocks

High Growth Stocks

Interest-Sensitive Stocks

Small Companies

Preferred Stock


Bond Ratings

Standard & Poor

Return & Maturity


Callable Bonds

Convertible Bonds

Zero-Coupon Bonds

U.S. Government Bonds

Interest & Inflation Risk

Municipal Bonds

Mutual Funds

Open-End Versus Closed-End Funds

Load vs. No-Load

Index Funds

Life Insurance


Types of Life Insurance

Term Insurance

Whole Life (Permanent) Insurance

Straight Life vs. Limited Payment

Modified vs. Preferred

Endowment Insurance

Universal Life


Premium Payment

Variable Life

Investment Accounts


Survivor Life

Single Premium Whole Life

Tax Overview

Income Tax

Transfer for Value Rule

Social Security

Earnings Record

Payments Exempt from Social Security

Social Security Checkup

Form SSA-7004

Form SSA-7050


Investment Selection & Evaluation Strategies

Active Strategies

Fundamental Analysis

Technical Analysis

Key Ratios Analysis

Price/Earnings (P/E) Multiple

Earnings Per Share


Debt to Equity

Current Ratio

Price-to-Book Value

Day Trading

Asset Value Investing

Contrarian Investing

Short-Term Market Timing

Long-Term Trends

Dollar Cost Averaging

Passive Strategies

Dow Investing

Asset Allocation Rebalancing

Chapter 2 - Entities & Title

Basic Entity Formats

Individual & Sole Proprietorship

Marital Property

Timing & Domicile


Categories of C Corporations

Personal Holding Company - §541

Attribution Rules

Penalty Tax

Regular C Corporation

Corporate Tax Rate

No Pass Through

Getting Money Out of the C Corporation

Passive Loss Restrictions

Partnership vs. Corporation

Personal Service Corporation - §269A

S Corporation - §1361

Minors as Shareholders

Bequests & Estate Ownership

Trusts as Shareholders

S Corporation Assets

Built-In Gains Tax - §1374

Incorporation of a Farm

Land Partnership Advantage



Title Holding

Business Trusts



Percentage Interests



Partnership Taxation

Allocation of Income & Deduction

Partnership Recapitalization

Two Class Format


Guaranteed Payment

Control & Management

Estate Issues

Family Partnerships

Estate Savings

Income Tax Savings

Family Partnership Requirements

Recognizing a Partner



Donee as a Partner

Trusts as Partners

Minor as a Partner

Purchased Interests

Capital Interest in the Partnership

Capital as a Material Income-Producing Item

Source of Capital

Family Partnerships Not Within §704(e)

Real Estate Family Partnerships

Business Family Partnerships

Structuring the Family Partnership

Limited Liability Company

Outside Basis & Debt Share Advantage

Substantial Economic Effect Rules

Discharge of Indebtedness Income

Suggested Uses

Professional Firms

Joint Ventures

Substitute for Family Limited Partnership

Retirement Plan

Employer Costs

Profit-Sharing Plan

Money Purchase Pension Plan

Defined Benefit Pension Plan



Chapter 3 - Deferral

Former §1034 - Repealed

Section 1031 “Like-Kind” Exchanges

Exchange Advantage

Importance of Deferral

Three Elements

Exchange Requirement

Two-Party Exchanges

Multi-Party Exchanges



Delayed Exchanges

Qualified Property Requirement

Like-Kind Requirement

Rules of Boot

Related Party Exchanges

Definition of Related Party

Exceptions to the Two-Year Rule

Contractual Protection

Transactions Between A Partner & Partnership

Foreign Real Property Exchanges

Qualified §1031 Exchange of Personal Property Repealed

Requirements for Personal Property - Prior to 2018

Like-Kind or Like-Class

Like-Kind Personal Property - Identical

Like Class Personal Property - General Asset or Product Class

Five, Four, Then Six Digit Product Classes

Other Personal Property

Multiple Asset Exchanges

Exchange Groups

Aggregation & Allocation

Delayed (Deferred) Exchange Regulations

Deferred (Delayed) Exchange Definition

Identification Requirements

Identification & Exchange Periods

Application of §7503

Method of Identification

Property Description

Incidental Property - 15% Rule


Substantial Receipt

Multiple Replacement Properties

Actual & Constructive Receipt Rule

Four Safe Harbors

Safe Harbor #1 - Security

Safe Harbor #2 - Escrow Accounts & Trusts

Disqualified Person

Who Is An Agent?

Safe Harbor #3 - Qualified Intermediary

Who Is A Qualified Intermediary?

Direct Deeding


Simultaneous Exchanges

Safe Harbor #4 - Interest

Interest Reporting - §468B(g)

Restrictions On Rights to Money & Other Property - “g(6)” Limitations

Outside Transfers of Money or Other Property

Exchanges of Partnership Interests

Effective Date of Partnership Provisions

Retirement Plans

Designing Your Retirement

Sources of Retirement Income

Qualified Corporate Programs

Defined Contribution Plans

Profit-Sharing Plan

Money Purchase Pension Plan

Stock Bonus Plan

Employee Stock Ownership Plan

401(k) Plan

Defined Benefit

Defined Benefit Pension

Annuity Plan


Self-Employed Plans

Individual Retirement Accounts

Penalty-Free Withdrawals

Roth IRA - §408A

Tax-Deferred Annuities


Types of Deferred Annuity

Fixed Annuity

Variable Annuity

Minimum Investment & Charges

Simplified Employee Pension (SEP) Plan

Investment Assets

Matching Income to Expenditures

Participant Loan Regulations

Additional Loan Requirements

DOL Regulations

Installment Sales


Late Election Out of Installment Method


Mortgage in Excess of Basis



At-Risk Rule


Nonrecourse Financing

Qualified Nonrecourse Financing

Qualified Persons

Deferred Compensation


Chapter 4 - Reduction

Tax Credits

Work Opportunity Tax Credit (WOTC) – §51


Welfare-to-Work & Work Opportunity Credits Merged

Certification Trap

Research Tax Credit - §41

Alternative Simplified Credit

Relation to §174 - Repealed

Rehabilitation Tax Credit - §47

Credit Rates

Residential vs. Nonresidential

External Wall Requirement

Basis Reduction

Low Income Housing Credit - §42

Amount of Expenditure

Set Aside Requirement

Qualifying Units

Gross Rent Limitation - 30%

Section 8 Assistance Exclusion

Recapture of Credit

30-Year Rule

State Credit Ceiling

AGI Limitation

Child & Dependent Care Credit - §21


Employment Related Expenses

Qualifying Out-of-the-home Expenses

Payments to Relatives

Allowable Amount

Identification of Provider

Estimated Taxes

General Rule

Annualized Method

Cash-Saving Strategies

Underpayment Cautions

Tax Refund Trap

Basic Deductions


Personal Interest – Repealed (Gone Long Ago)

Investment Interest

Prepaid Interest


Huntsman Case

Prepayment Penalty

Interest on Real Estate

Rental Property

Home Owners

Automobile Deductions

Employee Automobile Deductions

Business/Personal Proration

Actual Cost Method

Standard Mileage Rate

Limitations on Standard Mileage Method

Must Be an Individual

Switching Methods

Claiming Deductions


Mileage Records

Depreciation Traps

Percentage Test

Depreciation “Recapture”

Depreciation Limits for Autos

Leasing Restrictions

Mileage Allowance for Leased Autos

First-year Expensing - §179

Commuting - Local Business Transportation

Revenue Ruling 90-23 - Superseded

Temporary Work Site Definition

Reserve Units


Revenue Ruling 99-7

Business Entertainment

Prior to 2018

Former Directly Related Test

Former Associated Test

Statutory Exceptions - §274(e)

Food and Beverages for Employees

Expenses Treated as Compensation

Reimbursed Expenses

Recreational Expenses for Employees

Employee, Stockholder, and Business Meetings

Trade Association Meetings

Items Available to the Public

Entertainment Sold to Customers

Expenses Includible in Income of Non-employees

Depreciation & Cost Recovery - §167 & §168

Personal Property

ACRS - §168

Applicable Percentage

Straight-line Election


Recovery Classes

MACRS Elections


150% Declining Balance

Bonus (or Additional First-year) Depreciation - §168(k)

Phase Down

Qualified Property - §168(k)(2)

Nonqualified Property - §168(k)(2)

MACRS Conventions

Mid-quarter Convention Exception

Election to Expense Assets - §179

Income Limitation


Deduction Reduction

Employee Restriction

Recapture - §1245

Net Operating Losses - §172

Creation of an NOL

Individual NOLs



Corporate NOLs

Further Limitations

Tax Breaks for Nonitemizers



Amended Returns

Audit Avoidance

Safest Amendments

Not-So-Safe Amendments

Chapter 5 - Income Splitting

Using Progressive Tax Rates

Splitting Income Among Group Members

Wealth Allocation

Major Formats

Unincorporated Business

Deductible Business Expenses

Home-Office Deduction

Requirements - §280A

Non-Exclusive Use Exceptions

Income Limitation

Home Office Deduction Expansion


Square Footage Safe Harbor - R.P. 2013-13

Retirement Plans

Hiring Your Children

Hiring Your Spouse

Travel Expenses

Casualty Losses

Bad Debts

Self-Employment Tax


“C” or Regular Corporation

Planning Considerations

When to Incorporate


Cash for Stock

Property for Stock

Stock for Services

Stock for Debt

Repeal of the “General Utilities” Doctrine

Corporate Assets



Gift & Leaseback

Sale & Leaseback

“S” Corporation

Single Taxation

S Corporation Return

Planning Considerations

Tax Advantages


Corporations That Qualify


Estimated Tax Payments

Family Partnership

Partner’s Distributive Share

Partnership Return

Schedule K-1 (Form 1065)

Family Partnerships

Family Members


Children as Partners

Earned Income

Gift of Capital Interest

Custodianship & Children


Kiddie Tax - §1(g)

Income-Shifting Investments

US Savings Bonds

Municipal Bonds

Growth Stock

Real Estate

Child Care & Education

Nursery School & Day Care - §21

Special Schools

Credit Plus Special School Expenses

Employer Dependent Care Program - §129

Education Savings Bonds - §135

Notice 90-7

Interest on Education Loans - §221

Buying an Off-campus House

Status as Second Home

Status as Rental Property

Gifting Gain for Education Expenses


Gifts by Check



Interest Free Loans

De Minimis Exception

Special Rule for Gift Loans

Chapter 6 - Elimination

Former Age 55 Exclusion - Repealed

$500,000 Home Sale Exclusion - §121

Two-Year Ownership & Use Requirements

Tacking of Prior Holding Period

Vacant Land

Mixed Business & Residence Use

Prorata Exception

Safe Harbor Regulations

Change in Place of Employment


Unforeseen Circumstances

Use of Old §1034 & §121 - Gone Long Ago

Limitations on Exclusion

Renting to Parents

Parent’s Benefits

Children’s Benefits

Municipal Bonds

Tax-Exempt Interest on Qualified State or Local Obligations


Private Activity Bonds

Divorce & Separation Settlements


Child Support

Property Division

Dependency Exemption

Gifts & Inheritances

Basis of Gift

FMV Less Than Donor’s Adjusted Basis

FMV More Than Donor’s Adjusted Basis

Holding Period

Income from Property Given to a Child

Life Insurance

Proceeds Not Received in Installments

Proceeds Received in Installments

Fringe Benefits

Prizes & Awards - §74(b)

Group Life Insurance Premiums - §79

Table I

Accident and Health Plans - §106 & §105

Meals & Lodging - §119

Cafeteria Plans - §125

Educational Assistance Program - §127

Dependent Care Assistance - §129

Reporting Requirements for Dependent Care Programs

Cash Reimbursement Plans

In-kind Assistance

Section 132

No Additional Cost Services - §132(a) & (b)

Qualified Employee Discounts - §132(c)

Services - §132(c)(1)

Property - §132(c)(2) & (4)

Working Condition Fringe Benefits - §132(d)

De Minimis Fringe Benefits - §132(e)

Spousal Insurance

Transportation Fringe Benefits - §132(f)

Moving Expense Reimbursements - §132(a)(6)

Retirement Planning Services - §132(a)(7)

On-premise Athletic Facilities - §132(j)

Nondiscrimination Under §132

Taxation & Valuation of Benefits

Valuation Provisions

Leased Cars

Purchased Cars

Fleet-Average Rule

Cents-Per-Mile Valuation

Commuting Valuation Rule

Chauffeur Services

Eating Facilities

Meal Subsidy Rule

ERISA Compliance

Welfare Plans

Additional Requirements

Employee Expense Reimbursement & Reporting

TRA '86 - Unreimbursed Expenses Become Itemized Deductions

Family Support Act - Reimbursement Without Accounting Is Income

Accountable Plans

Reasonable Period of Time

Fixed Date Safe Harbor - #1

Period Statement Safe Harbor - #2

Adequate Accounting

Per Diem Allowance Arrangements

Federal Per Diem Rate

Related Employer Restriction

Partial Days of Travel

Unproven or Unspent Per Diem Allowances

Reporting Per Diem Allowances

Reimbursement Not More Than Federal Rate

Reimbursement More Than Federal Rate

Nonaccountable Plans

Unreimbursed Employee Expenses

Fixed & Variable Rate (FAVR) Allowances - R.P. 90-34


Periodic Fixed Payment

Periodic Variable Payment


Record keeping

Social Security

Earnings Record

Payments Exempt from Social Security

Social Security Checkup

Form SSA-7004

Form SSA-7050



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