- How changes in the composition of basket swaps impact tax treatment under realization and wash sale rules. - Implications of using “70/30 baskets” in the context of Dividends Received Deduction (DRD), Qualified Dividend Income (QDI), and applicable holding period rules. - Application of straddle, constructive sale, and wash sale rules to multi-equity total return swaps and understand their effect on tax reporting.
Learning Objectives
- Upon completion of this course, you'll be able to:
- Examine how changes in the composition of basket swaps impact tax treatment under realization and wash sale rules.
- Analyze the implications of using “70/30 baskets” in the context of Dividends Received Deduction (DRD), Qualified Dividend Income (QDI), and applicable holding period rules.
- Evaluate the application of straddle, constructive sale, and wash sale rules to multi-equity total return swaps and understand their effect on tax reporting.
Major Topics
- How changes in the composition of basket swaps impact tax treatment under realization and wash sale rules.
- Implications of using “70/30 baskets” in the context of Dividends Received Deduction (DRD), Qualified Dividend Income (QDI), and applicable holding period rules.
- Application of straddle, constructive sale, and wash sale rules to multi-equity total return swaps and understand their effect on tax reporting.
